This statement is

$,$ because:

Blue Hamster's total current liabilities decreased by $$547$ million, while its long$-$term debt account decreased by $$1,640$ million.

Blue Hamster's total notes payable increased by $$137$ million, while its common stock account increased by $$4,265$ million.

Blue Hamster's total current liabilities increased by $$547$ million, while its use of long$-$term debt increased by $$1,640$ million.

Statement #$3$: The book value of one of Blue Hamster's fixed assets is calculated as the original cost of the asset minus its annual depreciation

expense.

This statement is

$,$ because:

An asset's net book value is calculated by adding its annual depreciation expense to its total historic and installation costs.