Selected information from the financial st

问题：

Selected information from the financial statements of Salvo Company for the years ended December 31,2003 and 2004 is as follows ( in $ millions) :

A．

B．2003

C．2004

D．Sales

E．$ 21

F．$ 23

G．Cost of Goods Sold

H．(8)

I．(9)

J．Gross Profit

K．13

L．14

M．Cost of Franchise

N．(6)

O．0

P．Other Expenses

Q．(6)

R．(6)

S．Net Income

T．$ 1

U．$ 8

V．Cash

W．$ 4

X．$ 5

Y．Accounts Receivable

Z．6

Z．5

Z．Inventory

Z．9

Z．7

Z．Property, Plant & Equip. (net)

Z．12

Z．15

Z．Total Assets

Z．$ 31

Z．$ 32

Z．Accounts Payable

Z．$ 7

Z．$ 5

Z．Long-term Debt

Z．10

Z．5

Z．Common Stock

Z．8

Z．8

Z．Retained Earnings

Z．6

Z．14

Z．Total Liabilities and Equity

Z．$ 31

Z．$ 32