Cambridge Business Publishers E3.15 Chapter 31 Reformulation to Identify Operating Activities 3.33 Below is a recent balance sheet for Amazon (AMZN). For each item listed, determine the classifi cation that would be used in reformulation from the following list: .0- F- S- Operating activities Financial activities Split between operating and financial activities Desire more detailed information but will initially classify as related to operating activities CSE-Common shareholders' equity AMAZON.COM INC. CONSOLIDATED BALANCE SHEETS (in millions, except per-share data) Year Ended December 31, Assets Current assets: Cash and cash equivalents. Marketable securities Inventories Accounts receivable, net and other. Total current assets. Property and equipment, net Goodwill.. Other assets Total assets Liabilities and Stockholders' Equity Current liabilities: Accounts payable.. Accrued expenses and other Unearned revenue Total current liabilities Long-term debt.. Other long-term liabilities Commitments and contingencies (Note 7) Stockholders' equity Preferred stock, $0.01 par value: Authorized shares-500 Issued and outstanding shares-none Common stock, $0.01 par value: 2017 2018 $ 20,522 10,464 $ 31,750 9,500 16,047 17,174 13,164 16,677 60,197 75,101 48,866 61,797 13,350 14,548 8,897 11,202 $131,310 $162,648 $ 34,616 18,170 5,097 $ 38,192 23,663 6,536 57,883 68,391 24,743 23,495 20.975 27,213 Authorized shares-5,000 Issued shares-507 and 514 Treasury stock, at cost Outstanding shares-484 and 491 Additional paid-in capital.... Accumulated other comprehensive loss.. Retained earnings 21,389 5 (1,837) 5. (1,837) 26,791 (484) (1,035) 8.636 19,625 Total stockholders' equity. 27,709 43,549 Total liabilities and stockholders' equity. $131,310 $162,648