Alphabet Inc. is preparing its financial statements for 2023. The financial data includes:

Transactions (in $ millions)	Amount
Cash Sales	2,000
Credit Sales	1,200

Requirements:

• Prepare Alphabet Inc.'s income statement for 2023, including revenue recognition details.
• Calculate and interpret the debt-to-equity ratio and return on assets (ROA).
• Discuss the accounting treatment of intangible assets such as goodwill.
• Analyze the impact of changes in fair value of investment securities.
• Prepare a reconciliation of retained earnings for Alphabet Inc. for 2023.