Give a developed analysis of The balance sheet and income statement (below) of "Whatsapp" before its acquisition by Facebook that has occured february 2014.income statement:

ember sly 2013 2012 S $ Assets Current assets: Cash Accounts receivable Prepaid expenses and other current assets Total current assets 45,542 2 2,866 48,410 6,558 2,161 933 9,652 Restricted cash Property and equipment, net Other assets Total assets 1,800 281 295 50,786 186 1.112 10,950 $ $ Liabilities, redeemable convertible preferred stock, and stockholders' deficit Current liabilities: Accounts payable Accrued liabilities and other current liabilities Early exercise liabilities, current portion Deferred revenue, current portion Total current liabilities 3,983 5,810 548 16,247 26,588 1.125 445 33 5.119 6,722 Early exercise liabilities, non-current portion Deferred revenue, non-current portion Total liabilities 332 33,129 60,049 43 24,243 31,008 Commitments and contingencies 420,281 8,250 Redeemable convertible preferred stock: Redeemable convertible preferred stock, par value of $0.000001 per share; 100.644.440 and 42.222.220 shares authorized as of December 31, 2013 and 2012, respectively; and 49,885,055 and 42.222.220 shares issued and outstanding with aggregate liquidation preference of $58,250 and $8,250 as of December 31, 2013 and 2012, respectively Stockholders' deficit: Common stock, par value of $0.000001 per share: 300,000,000 Class A and 300,000,000 Class B shares authorized as of December 31, 2013 and 250,000,000 Class A and no Class B legally shares authorized as of December 31, 2012; 169,396,000 Class A and 250.000 Class B issued and outstanding, including 8,436,347 outstanding shares subject to repurchase as of December 31, 2013 and 159,034,940 Class A and no Class B legally issued and outstanding, including 4.590.062 outstanding shares subject to repurchases as of December 31, 2012 Additional paid-in capital Accumulated deficit Total stockholders' deficit Total liabilities, redeemable convertible preferred stock and stockholders' deficit See accompanying notes. 43,486 (429,544) (71,794) (429,544) (28,308) Activer 50,786 O V$S 10,950 Accdez auy naramtres nour activer Windows S WhatsApp Inc. Statements of Operations (In Thousands) Year Ended December 31, 2013 2012 Revenue 10,210 $ 3,821 Costs and expenses: Cost of revenue Research and development General and administrative Sales and marketing Total costs and expenses Loss from operations 52,867 76,911 18,870 30 148,678 (138,468) 18,858 34,487 6,035 17 59,397 (55,576) Other income (expense), net (264) 8 Loss before benefit from income taxes Benefit from income taxes Net loss (138,732) 586 (138,146) $ (55,568) 899 (54,669) See accompanying notes. ember sly 2013 2012 S $ Assets Current assets: Cash Accounts receivable Prepaid expenses and other current assets Total current assets 45,542 2 2,866 48,410 6,558 2,161 933 9,652 Restricted cash Property and equipment, net Other assets Total assets 1,800 281 295 50,786 186 1.112 10,950 $ $ Liabilities, redeemable convertible preferred stock, and stockholders' deficit Current liabilities: Accounts payable Accrued liabilities and other current liabilities Early exercise liabilities, current portion Deferred revenue, current portion Total current liabilities 3,983 5,810 548 16,247 26,588 1.125 445 33 5.119 6,722 Early exercise liabilities, non-current portion Deferred revenue, non-current portion Total liabilities 332 33,129 60,049 43 24,243 31,008 Commitments and contingencies 420,281 8,250 Redeemable convertible preferred stock: Redeemable convertible preferred stock, par value of $0.000001 per share; 100.644.440 and 42.222.220 shares authorized as of December 31, 2013 and 2012, respectively; and 49,885,055 and 42.222.220 shares issued and outstanding with aggregate liquidation preference of $58,250 and $8,250 as of December 31, 2013 and 2012, respectively Stockholders' deficit: Common stock, par value of $0.000001 per share: 300,000,000 Class A and 300,000,000 Class B shares authorized as of December 31, 2013 and 250,000,000 Class A and no Class B legally shares authorized as of December 31, 2012; 169,396,000 Class A and 250.000 Class B issued and outstanding, including 8,436,347 outstanding shares subject to repurchase as of December 31, 2013 and 159,034,940 Class A and no Class B legally issued and outstanding, including 4.590.062 outstanding shares subject to repurchases as of December 31, 2012 Additional paid-in capital Accumulated deficit Total stockholders' deficit Total liabilities, redeemable convertible preferred stock and stockholders' deficit See accompanying notes. 43,486 (429,544) (71,794) (429,544) (28,308) Activer 50,786 O V$S 10,950 Accdez auy naramtres nour activer Windows S WhatsApp Inc. Statements of Operations (In Thousands) Year Ended December 31, 2013 2012 Revenue 10,210 $ 3,821 Costs and expenses: Cost of revenue Research and development General and administrative Sales and marketing Total costs and expenses Loss from operations 52,867 76,911 18,870 30 148,678 (138,468) 18,858 34,487 6,035 17 59,397 (55,576) Other income (expense), net (264) 8 Loss before benefit from income taxes Benefit from income taxes Net loss (138,732) 586 (138,146) $ (55,568) 899 (54,669) See accompanying notes