C1. CVS indicates in Note 1 that it has some short-term investments that consist of certificates of deposit (CDs). a. How has CVS classified those CDs for accounting purposes? Page B-3 b. Per CVS's balance sheet, what was the balance in CVS's short-term investments as of December 31, 2017 and December 31, 2016? c. Per CVS's statement of cash flows, what cash transactions affected short-term investments during 2017? d. Prepare a T-account that summarizes transactions affecting CVS's short-term investments during 2017. Speculate as to the explanation for any "plug" figure necessary to make the T-account balance. C2. Per Note 1, CVS has equity-method investments in SureScripts, LLC and in Heartland Healthcare Services. CVS indicates that those investments are immaterial for the year ended December 31, 2017. Assuming that the Heartland investment is material: a. How would Heartland's earnings affect CVS's income statement? b. How would Heartland's earnings affect CVS's balance sheet?