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According to Yahoo! Finance Apple's total assets are about $200B and their total liabilities are about $80B. (Or were in late September 2013, the latest for which they give figures.)
(Curiously, the figures there match yours for inventory and debt, but they give a much larger figure for "cash and cash equivalents" than yours. But as the totals indicate, the numbers you mentioned are very far from telling the whole story.)
So, it looks as if Apple has about 6 billion shares, and their net assets minus liabilities are a bit over $100B. So if people suddenly stopped buying their products (in some way that didn't change the value of their assets, which would be a bit hard but never mind) then each share would be worth about $17.
[EDITED to fix an idiotic factor-of-1000 error; oops. Thanks to Lumifer for pointing it out.]
That's billions (thousands of millions), not millions.
Apple's book value per share is about $20.