1. For Nordstrom's balance sheet for the year ended Jan 2022, identify whether each account corresponds to the operating, investing or financing section of the statement of cash flows. 2. Then, identify whether the change from Jan 2021 to Jan 2022 corresponds to an increase or decrease in cash for the purposes of the cash flow statement. Operating Investing Nordstrom Inc. Financing Increase/Inflow Decrease/Outflow Jan. 29, Jan. 30, Consolidated Balance Sheets - $ in Millions Cash Flow Activity Cash Flow 2022 2021 Assets Cash and cash equivalents 322 681 Accounts receivable, net 255 245 Merchandise inventories 2,289 1,863 Prepaid expenses and other 306 853 Total current assets 3,172 3,642 Land, property and equipment, net 3,562 3,732 Operating lease right-of-use assets 1,496 1,581 Goodwill 249 249 Other assets 390 334 Total assets 8,869 9,538 Liabilities and Shareholders' Equity Accounts payable 1,529 1,960 Accrued salaries, wages and related benefits 383 352 Current portion of operating lease liabilities 242 260 Other current liabilities 1,160 1,048 Current portion of long-term debt 500 Total current liabilities 3,314 4,120 Long-term debt, net 2,853 2,769 Non-current operating lease liabilities 1,556 1,687 Other liabilities 565 657 Total liabilities 8,288 9,233 Shareholders' equity: Common stock 3,283 3,205 Accumulated deficit (Retained Earnings) Accumulated other comprehensive loss Total shareholders' equity (2,652) (2,830) (50) (70) 581 305 Total liabilities and shareholders' equity 8,869 9,538