Subject: Amazon Inc. $2023$

$1.$ Bankruptcy: explain how you move from the details of a situation to the next level. Each of you will address this question differently. Specifically, the issue relates to the net realizable value for the balance sheet. Then the key calculation: Free Assets $/$ Unsecured Claims $=\_\_\%$

This $\_\_\%$ will be applied to determine the amount paid for liability values not secured.

$2.$ Research the concept of bankruptcy and reorganization. Find an example, such as Pilgrim Pride Corporation. Post concepts that show the details we have discussed thus far from last year to this year. What are they doing now? Visit their SEC $10-$K and search for the word bankruptcy and see how this is referenced in the notes to the financial statements. Other examples: K$-$Mart $($see Sears$).$

$3.$ If you find the SEC $10-$K for a company related to bankruptcy, you might post details from the Notes to the Financial Statements related to the bankruptcy and reorganizations. Copy and paste pertinent information from the Owners' Equity section of the balance sheet and the statement of owners' equity. What do we learn? What changes are occurring, and what are the corresponding dollar values?

$4.$ This discussion is not likely related to your SEC $10-$K project company, but you may find notations about customer credit risk and supplier financial issues. The risk from financial and legal issues can affect a company in many ways, including its customers and suppliers.