Read Amazon$$s $2023$ annual report and answer the following questions.

Required:

$1)$ When does Amazon recognize revenue from retail sales? When does Amazon recognize revenue from third$-$party seller services? When does Amazon recognize revenue from advertising services? When does Amazon recognize revenue from Amazon Prime memberships? Hint: read the Note $1$ to financial statements $(4$ marks$)$

$2)$ From $2022$ to $2023,$ did Amazon's basic EPS increase or decrease? What may be the reason for the rise or decline? $(2$ marks$)$

$3)$ In $2023,$ does Amazon have outstanding preferred shares?