Selected financial data of ABC and XYZ for a recent year are presented here (in millions).

ABC XYZ
Corporation Stores, Inc.
Income Statement Data for Year
Net sales $61,481 $374,339
Cost of goods sold 41,846 286,796
Selling and administrative expenses 16,250 70,904
Interest expense 687 1,752
Other income (expense) 1,879 4,246
Income tax expense

1,667

6,783

Net income

$ 2,910

$ 12,350

Balance Sheet Data (End of Year)

Current assets $18,498 $47,106
Noncurrent assets

25,132

115,600

Total assets

$43,630

$162,706

Current liabilities $ 11,430 $ 58,112
Long term debt 17,548 40,796
Total stockholders’ equity

14,652

63,798

Total liabilities and stockholders’ equity

$43,630

$162,706

Beginning of Year Balances

Total assets $37,722 $151,727
Total stockholders’ equity 15,734 61,390
Current liabilities 10,823 51,702
Total liabilities 22,062 89,558

Other Data

Average net receivables $6,873 $ 3,339
Average inventory 6,345 34,538
Net cash provided by operating activities 4,632 20,631