Examine Amazon.com, Inc.'s balance sheet as of December 31, 2023, and respond to the following:

• Determine the composition of Amazon's current assets and current liabilities and assess its short-term liquidity position. (Current Assets: $70,000,000; Current Liabilities: $30,000,000)
• Calculate Amazon's return on assets (ROA) and return on equity (ROE) using data from the balance sheet and income statement. (Net Income: $25,000,000; Total Assets: $100,000,000; Shareholders' Equity: $60,000,000)
• Evaluate the quality of Amazon's earnings by analyzing the relationship between its net income and cash flow from operating activities. (Net Income: $25,000,000; Cash Flow from Operating Activities: $30,000,000)