Classify balance sheet items as either operating or non-operating. Highlight all operating items in green and all non-operating items in yellow.

*Note that we will call operating lease assets and liabilities as operating items (instead of non-operating).

Consolidated Balance Sheet

Current assets:

Cash and cash equivalents

Accounts receivable

Inventory

Current deferred tax asset

Prepaid expenses and other current assets

Income tax receivable

Investments

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Total current assets

Leasehold improvements, property and equipment, net

Restricted Cash

Operating Lease Assets

Long term investments

Other assets

Goodwill

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Total assets

Current liabilities:

Accounts payable

Accrued payroll and benefits

Accrued liabilities

Unearned Revenue

Current operating lease liabilities

Income tax payable

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Total current liabilities

Deferred rent

Long-term operating lease liabilities

Deferred income tax liability

Other liabilities

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Total liabilities

Shareholders equity:

Common stock

Additional paid-in capital

Treasury stock

Accumulated other comprehensive income

Retained earnings

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Total shareholders' equity

Total liabilities and shareholders' equity