Berkshire Hathaway Inc. is analyzing its financial performance for the fiscal year 2023. The following financial data is available:

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

Requirements:

• Prepare Berkshire Hathaway Inc.'s income statement for 2023, focusing on revenue and expenses.
• Calculate and interpret the return on equity (ROE) and return on assets (ROA).
• Discuss the accounting treatment of equity method investments.
• Analyze the impact of changes in fair value of investment securities.
• Prepare a reconciliation of retained earnings for Berkshire Hathaway Inc. for 2023.