In April, 2013 Netflix released its earnings for the first quarter of the year. In the announcement the company highlighted a number of its accomplishments, including:

An addition of 2 million subscribers using online streaming services;

Strong interest in the online series “House of Cards,” an original content show produced by Netflix;

Over 29 million total U.S streaming subscribers, more than the 28.7 million people who subscribe to rival HBO;

A $27 million profit of the quarter, compared to a loss of $4.6 million for the same period in 2012.

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Discuss how the areas outlined above would be received by analysts and investors following the company, and how evidence of these accomplishments would be reflected on the financial statements. The following excerpt was taken from a financial report of Cummins Engine Company, a manufacturer of heavy-duty truck engines.