Find CVS Health Corp. (which purchased Targets pharmacy and clinical business in 2015)s financial statements and disclosure notes (i.e., 10-K) for the year ended December 31, 2017 (issued on February 14, 2018) (you can google 'CVS annual report 2017') and answer following questions.

6. CVS indicates in Note 1 that it has some short-term investments that consist of certificates of deposit (CDs).

a. How has CVS classified those CDs for accounting purpose?

b. Per CVSs balance sheet, what was the balance in CVSs short-term investments as of December 31, 2017, and December 31, 2016?

c. Per CVSs statement of cash flows, what cash transactions affected short-term investments during 2017?

d. Prepare a T-account that summarizes transactions affecting CVSs short-term investments during 2017. Speculate as to the explanation for any plug figure necessary to make the T-account balance.

7. Per Note 1, CVS has equity-method investments in SureScripts, LLC, and in Heartland Healthcare Services. CVS indicates that those investments are immaterial for the year ended December 31, 2017. Assuming that the Heartland investment is material,

a. How would Heartlands earnings affect CVSs income statement?

b. How would Heartlands earnings affect CVSs balance sheet?