Selected financial data for Amazon Inc. for the years ended December 31, 2023, 2022, and 2021 are provided below.

Amazon Inc. Comparative Income Statements	2023	2022	2021
Sales	$500,000,000	$450,000,000	$400,000,000
Cost of goods sold	$300,000,000	$270,000,000	$240,000,000
Gross profit	$200,000,000	$180,000,000	$160,000,000
Operating expenses	$120,000,000	$110,000,000	$100,000,000
Income from operations	$80,000,000	$70,000,000	$60,000,000
Interest expense	$10,000,000	$9,000,000	$8,000,000
Income before taxes	$70,000,000	$61,000,000	$52,000,000
Income tax expense	$21,000,000	$18,300,000	$15,600,000
Net income	$49,000,000	$42,700,000	$36,400,000

Amazon Inc. Comparative Balance Sheets	2023	2022	2021
Assets
Current assets	$100,000,000	$90,000,000	$80,000,000
Long-term investments	$150,000,000	$140,000,000	$130,000,000
Property and equipment, net	$200,000,000	$180,000,000	$160,000,000
Total assets	$450,000,000	$410,000,000	$370,000,000
Liabilities and Equity
Current liabilities	$70,000,000	$65,000,000	$60,000,000
Long-term debt	$180,000,000	$160,000,000	$140,000,000
Common stock	$50,000,000	$50,000,000	$50,000,000
Retained earnings	$150,000,000	$135,000,000	$120,000,000
Total liabilities and equity	$450,000,000	$410,000,000	$370,000,000

Requirements:

1. Prepare common-size income statements for 2023, 2022, and 2021.
2. Prepare common-size balance sheets for 2023, 2022, and 2021.
3. Calculate and interpret the current ratio and quick ratio for the three years.
4. Evaluate Amazon's profitability and liquidity over the three years.