Problem $3-31$ Ratio Analysis $($LG$3-1,$ LG$3-2,$ LG$3-3,$ LG$3-4,$ LG$3-5)$

Current ratio $=2\mathrm{.}4$ times

Profit margin $=10\%$

Sales $=$ $$1,100$ million

ROE $=25\%$

Long$-$term debt to Long$-$term debt and equity $=60\%$

Use the above information to complete the balance sheet below.

Note: Enter your answers in millions.