1. Classify whether the following items belong to balance sheet, income statement or statement of cash flow.

Amounts in millions; Years ended June 30	2017	BS, IS or CF?
Retained earnings	96,124
Accounts receivable	4,594
Cash and cash equivalents	5,569
Cash and cash equivalents, end of year	5,569
Long-term debt	18,038
Change in cash and cash equivalents	(1,533)
Net earnings from discontinued operations	5,217
Goodwill	44,699
Total current assets	26,494
Cash and cash equivalents, beginning of the year	7,102	CF
Common stock, stated value $1 per share	4,009	BS
Prepaid expenses and other current assets	2,139	BS
Total assets	120,406	BS
Total inventories	4,624	BS
Treasury stock, at cost	(93,715)
Interest income	171
Total liabilities	64,628
Net earnings attributable to the company	15,326
Interest expense	465
Accounts payable	9,632
Other noncurrent liabilities	8,254
Debt due within one year	13,554
Total financing activities	(8,568)
Deferred income taxes	8,126
Less: Net earnings attributable to noncontrolling interests	85
Total shareholders' equity	55,778
Other noncurrent assets	5,133
Accrued and other liabilities	7,024
Trademarks and other intangible assets, net	24,187
Operating income	13,955
Convertible Class A preferred stock, stated value $1 per share	1,006
Noncontrolling interest	594
Cost of products sold	32,535
Net sales	65,058
Accumulated other comprehensive income/(loss)	(14,632)
Income taxes on continuing operations	3,063
Available-for-sale investment securities	9,568
Net earnings	15,411
Effect of exchange rate changes on cash and cash equivalents	(29)
Total operating activities	12,753
Total investing activities	(5,689)
Earnings from continuing operations before income taxes	13,257
Selling, general and administrative expense	18,568
Other non-operating income, net	(404)
Total liabilities and shareholders' equity	120,406
Total current liabilities	30,210
Property, plant and equipment, net	19,893
Net earnings from continued operations	10,194
Additional paid-in capital	62,332

Based on your classifications above, construct balance sheet, income statement and statement of cash flow.