SHARE HOLERS' EQUITY

Balance, end of fiscal year 2011	1,430
Share issues	822
Repurchase of 24 million shares	(720)
Cash dividend	(180)
Unrealized gain on debt investments	50
Net Income	468
Balance, end of fiscal year 2012	1,870

	2012	2011		2012	2011
operating cash	60	50	accounts payable	1,200	1,040
short term investments(mkt)	550	500	accrued liabilities	390	450
accounts receivable	940	790	long-term debt	1,840	1,970
inventory	910	840	common equity	1,870	1,430
property and plant	2,840	2710
=	5,300	4,890		5,300	4,890

BALANCE SHEET ABOVE

The firms income tax rate is 35%. The firm reported $15 million in interest income and $98 million in interest expense for 2012. Sales revenue was $3,726 million. A). Reformulate the balance sheet for 2012 in a way that distinguishes operating and financing activities. Also reformulate the equity statement. B). Prepare a reformulated statement of comprehensive income.