In $2009$

Amazon.com acquired

Zappos.com in a stock acquisition valued at more than $$1$ billion. Assume that in the acquisition, the value of

Zappos.com's inventory was $$200$ million, and that the acquisition happened on the last day of the fiscal year.

a$.$ Discuss the effect of the inventory acquired from Zappos on

Amazon.com's balance sheet.

b$.$ Discuss the effect on the statement of cash flows.

c$.$ How does your answer to part b change if this were a cash acquisition instead?