Suppose selected comparative statement data for the giant bookseller Barnes & Noble are presented here. All balance sheet data are as of the end of the fiscal year (in millions).

		2014		2013
Net sales		$5,445.1		$5,715.2
Cost of goods sold		3,784.7		3,968.9
Net income		71.8		151.6
Accounts receivable		69.0		100.5
Inventory		1,210.8		1,326.1
Total assets		2,937.6		3,272.9
Total common stockholders