Upton Computers makes bulk purchases of small computers, stocks them in conve- niently located warehouses, ships them to its chain of retail stores, and has a staff to advise customers and help them set up their new computers. Upton's balance sheet as of December 31, 2010, is shown here (millions of dollars): Cash Receivables Inventories S 3.5 Accounts payable s 9.0 18.0 26.0 Notes payable 58.0Accruals 87.5 35.0 Total current assets Net fixed assets Total current liabilities Mortgage loan Common stock Retained earnings 35.5 6.0 15.0 66.0 $122.5 Total assets $122.5 Total liabilities and equity in 2ol CA EA cL except aubbles as a the finn dres not Sol ofiuderd in next balance den frgedni