In the note 17 to financial statements Realignment costs, the following information is provided (annual report 2019):

In January 2017, our Company initiated a major organizational realignment (The Realignment) intended to put more responsibility, accountability and resources in the hands of local business units of the Companys o as to fully leverage the local capabilities our system. () The realignment expenses included costs associated with involuntary terminations, voluntary retirements and other direct costs associated with implementing the Realignment. Other direct costs included repatriating and relocating employees to local markets; asset write- downs; lease cancellation costs; and costs associated with the development, communication and administration of the Realignment. We recorded total Realignment charges in 2017 of $850 million, which was included in the caption Other Operating Charges. In the note 17 Streamlining Costs (Annual report 2020), the following information is provided:

During 2020, the Company took steps to streamline and simplify its operations, primarily in North America and Germany. () As disclosed in Note 1, under SFAS No. 146, a liability is accrued only when certain criteria are met. All of the Companys streamlining initiatives met these criteria as of December 31, 2020, and all related costs have been incurred as of December 31, 2020.

Employees separated from the Company as a result of these streamlining initiatives were offered severance or early retirement packages, as appropriate, which included both financial and nonfinancial components. () During 2020, the Company incurred total pretax expenses related to these streamlining initiatives of approximately $561 million, or $0.15 per share after tax. These expenses were recorded in the line item other operating charges.

Required:

Prepare a simplified balance sheet with three sub-headings in the assets and three subheadings in the equity and liabilities

Compute the working capital, working capital need and net cash

Consolidated balance sheets 2019 2018 December 31, (In millions of S) ASSETS CURRENT Cash and cash equivalents Marketable securities 1,860 2,124 219 2,345 68 1,934 2,0971 1,882 1,294 1,610 1,055 2,300 7,171 7,357 Trade accounts receivable, less allowances Inventories Prepaid expenses and other assets TOTAL CURRENT ASSETS INVESTMENTS AND OTHER ASSETS Equity method investments Honey Badger Ple Enterprises Inc. Honey Badger Plc Hellenic Bottling Company S.A. Honey Badger Plc Amatil Limited Other, principally bottling companies Cost method investments, principally bottling companies Other assets 972 872 492 2,4011 254 2,694 7,685 7881 7911 432 3,1171 294 2,792 8,214 PROPERTY, PLANT AND EQUIPMENT Land Buildings and improvements Machinery and equipment Containers 384 2,337 5,888 394 9,001 2171 1,8121 4,881 195 7,105 Less allowances for depreciation 3,090 5,9111 2,652 4,453 TRADEMARKS WITH INDEFINITE LIVES 1,724 1,697 1,829 882 24,501 22,417 3,692 3,679 GOODWILL AND OTHER INTANGIBLE ASSETS TOTAL ASSETS LIABILITIES AND SHARE-OWNERS' EQUITY CURRENT Accounts payable and accrued expenses Loans and notes payable Current maturities of long-term debt Accruel income taxes TOTAL CURRENT LIABILITIES LONG-TERM DEBT 2,478 180 994 3,743 156 851 8,429 1,219 7,341 2,701 961 OTHER LIABILITIES DEFERRED INCOME TAXES 2,260 399 442