duction In this assignment, we will delve into the financial performance of Royal Caribbean, one of the leading cruise line companies. To facilitate a deeper understanding of the company's financials, we will utilize the "Available Passenger Cruise Days" (APCD) as a key metric. APCD represents the total number of cruise days available to passengers and is an essential indicator of the company's capacity and operational scale. APCD is disclosed in Royal Caribbean's annual report. Your task is to create a per-APCD income statement from the existing line items and answer several targeted questions comparing Royal Caribbean's financial metrics with those of Carnival Cruise Line, as discussed in the YouTube video