The liabilities and shareholders' equity items (in millions) that follow were taken from the March 31, 2016, balance sheet for Saputo Inc.:

Accounts payable and accrued liabilities....................$ 896.6

Bank loans payable (current)....................................423,1

Common shares...................................................821,0

Deferred income taxes payable (non-current).................475,6

Income taxes payable..............................................37,1

Long-term debt.................................................1,208.3

Other long-term liabilities.........................................61.8

Retained earnings..............................................3,180,8

Instructions

Prepare the liabilities and shareholders' equity sections of the statement of financial position.