Analyzing and Interpreting Disclosures on Equity Method Investments Cummins, Inc. (CMI) reports investments in affiliated companies, consisting...

These two answers i keep getting wrong and can't seem to figure out why. Can someone explain ? The answers are not 734 or 499

Analyzing and Interpreting Disclosures on Equity Method Investments Cummins, Inc. (CMI) reports investments in affiliated companies, consisting mainly of investments in ninemanufacturingjoint ventures. Cummins reports those investments on its balance sheet at $734 million,and provides the following financial information of its investee companies in a footnote to its 10-K report: As of and for the years ended December 31,(in millions) 2010 2009 2008Net sales 55 7.107 $ 5.554 $ 6,610Gross margin 1,651 1,365 1,509Net income 668 427 498Cummins share of net income $ 321 $ 196 $ 231Royalty and interest income 30 13 22Total equity, royalty and interest income from investees $ 351 $ 214 $ 253Current assets 3; 2,741 $ 2,005Noncurrent assets 1,253 1,123Current liabilities (1,837) (1,406)Noncurrent liabilities (499) (390)Net assets 35 1,658 $ 1,332 Cummins share of net assets $ 734 $ 587 (a) What assets and liabilities of unconsolidated affiliates are omitted from Cummins's balance sheet asa result of the equity method of accounting for those investments? Assets 8 ($ millions) Liabilities x ($ millions)