E9.5. Reformulation of a Balance Sheet, Income Statement, and Statement of Shareholders' Equity (Medium) The following financial statements were reported for a firm for fiscal year 2009 (in millions of dollars): Balance Sheet 2009 2008 2009 2008 Operating cash 60 50 Accounts payable 1,200 1,040 Short-term investments (at market) 550 500 Accrued abilities 390 450 Accounts receivable 940 790 Long-term debt 1,840 1,970 Inventory 910 8401 Common equity 1,870 1,430 Property and plant 2,840 2,710 5,300 4,890 5,300 4,890 Statement of Shareholders' Equity Balance, end of fiscal year 2008 Share Repurchase of 24 milion shares Cash dividend Unrealized gain on debt investments Net income Balance, end of fiscal year 2009 1,430 822 (720) (180) 50 468 1870 The firm's income tax rate is 35%. The firm reported $15 million in interest income and $98 million in interest expense for 2009. Sales revenue was $3,726 million.

a. Reformulate the balance sheet for 2009 in a way that distinguishes operating and financing activities. Also reformulate the equity statement.

b. From the information in these reformulated statements and the additional information given, prepare a reformulated statement of comprehensive income.