The 2016 Balance Sheet of Microsoft Corp

Multiple Choice

The 2016 balance sheet of Microsoft Corp. reports total assets of $193,694 million, operating liabilities of $68,010 million, and total shareholders' equity of $71,997 million.
Microsoft 2016 nonoperating liabilities are:

A) $140,007 million
B) $ 53,687 million
C) $ 68,010 million
D) $121,697 million
E) There is not enough information to calculate the amount.