The comparative balance sheets for 2013 and 2012 are given below for Surmise Company. Net income for 2013 was $50 million.

SURMISE COMPANY Comparative Balance Sheets December 31, 2013 and 2012 ($ in millions)
	2013		2012
Assets
Cash	$	45	$	40
Accounts receivable		92		96
Less: Allowance for uncollectible accounts		(12)		(4)
Prepaid expenses		8		5
Inventory		145		130
Long-term investment		80		40
Land		100		100
Buildings and equipment		411		300
Less: Accumulated depreciation		(142)		(120)
Patent		16		17
	$	743	$	604
Liabilities
Accounts payable	$	17	$	32
Accrued liabilities		(2)		10
Notes payable		35		0
Lease liability		111		0
Bonds payable		65		125
Shareholders