Please check if they are correct!

On the Working Trial Balance In column B titled as FS indicate which financial statement will include each account listed on the working trial balance using these abbreviations (you may have to do some internet searching to determine which kind of financial statement element you are working with if you are not familiar with the account name):

• B for balance sheet (use for accounts that are found on the Balance Sheet)
• I for income statement (use for accounts that are only found on the Income Statements)
• C for statement of comprehensive income (use for accounts that are only found on the Statement of Comprehensive Income)
• S for statement of shareholders equity (use for accounts that are ONLY found on the Statement of Shareholders' Equity)

BLUEBIRD
CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	F/S
Cash and cash equivalents	B
Short-term investments	B
Accounts receivable	B
Allowance for bad debts	B
Prepaid expenses and other current assets	B
Assets held for sale	B
Property and equipment	B
Accumulated Depreciation and Amortization	B
Operating lease right-of-use assets	B
Intangible assets	B
Accumulated Amortization	B
Goodwill	B
Deferred tax assets, net	B
Other assets	B
Accounts payable	B
Accrued and other current liabilities	B
Operating lease liabilities, short-term	B
Convertible notes, long-term	B
Senior notes, long-term	B
Operating lease liabilities, long-term	I
Deferred and other long-term tax liabilities, net	B
Other long-term liabilities	B
Common stock, $0.000005 par value-- 5,000,000 shares authorized; 763,578 issued and outstanding	S
Additional paid-in capital	S
Treasury stock, at cost	S
Accumulated other comprehensive loss	S
Accumulated deficit	S
Revenue	I
Cost of revenue	I
Research and development	I
Sales and marketing	I
Depreciation expense	I
Amortization expense	I
Stock-based compensation expense	I
Bad debt expense	I
General and administrative	I
Interest expense	I
Interest income	I
Other income (expense), net	I
Gain on sale of asset group	I
Provision (benefit) for income taxes	S
Change in unrealized loss on investments in available-for-sale securities	C
Change in foreign currency translation adjustment	C