These two answers i keep getting wrong and can't seem to figure out why. Can someone explain ? The answers are not 734 or 499

Analyzing and Interpreting Disclosures on Equity Method Investments Cummins, Inc. (CMI) reports investments in affiliated companies, consisting mainly of investments in nine manufacturingjoint ventures. Cummins reports those investments on its balance sheet at $734 million, and provides the following financial information of its investee companies in a footnote to its 10-K report: As of and for the years ended December 31, (in millions) 2010 2009 2008 Net sales 55 7.107 $ 5.554 $ 6,610 Gross margin 1,651 1,365 1,509 Net income 668 427 498 Cummins share of net income $ 321 $ 196 $ 231 Royalty and interest income 30 13 22 Total equity, royalty and interest income from investees $ 351 $ 214 $ 253 Current assets 3; 2,741 $ 2,005 Noncurrent assets 1,253 1,123 Current liabilities (1,837) (1,406) Noncurrent liabilities (499) (390) Net assets 35 1,658 $ 1,332 Cummins share of net assets $ 734 $ 587 (a) What assets and liabilities of unconsolidated affiliates are omitted from Cummins's balance sheet as a result of the equity method of accounting for those investments? Assets 8 ($ millions) Liabilities x ($ millions)