Amazon.com, Inc. (AMZN) is the worlds largest electronic commerce and cloud computing company measured by revenue and market capitalization. The following items were adapted from a recent Annual Report of Amazon.com (Links to an external site.) for the year ending December 31:

	In millions
1. Accounts payable	$16,459
2. Accounts receivable	5,612
3. Cash	14,557
4. Cost of sales	62,752
5. Income tax expense	167
6. Interest expense	210
7. Inventories	8,299
8. Net cash provided by operating activities	6,842
9. Net cash flows used for investing activities	(5,065)
10. Net sales	88,988
11. Other expense	118
12. Other income	76
13. Property, plant, and other long-term assets	16,967
14. Selling, general, and administrative expenses	26,058
15. Retained earnings (Dec. 31)	2,190

• Indicate on which financial statement you would find each of the preceding items using the following notations (note: an item may appear on more than one statement):
  • IS Income statement
  • SE Statement of stockholders equity
  • BS Balance sheet
  • SCF Statement of cash flow
• Prepare an income statement for the year ending December 31, based on the com, Inc. financial statement data shown above.