1. Amazon.com, Inc. reported the following cash flow information for the year ended December 31, 2023:
   • Net Income: $20,000,000
   • Depreciation and Amortization Expense: $5,000,000
   • Increase in Accounts Receivable: $2,000,000
   • Decrease in Inventory: ($1,000,000)
   • Increase in Accounts Payable: $3,000,000
   • Interest Expense Paid: ($1,000,000)
   • Income Tax Paid: ($4,000,000)
   • Net Cash Provided by Operating Activities: $25,000,000
   • Cash Flows from Investing Activities: ($15,000,000)
   • Cash Flows from Financing Activities: $10,000,000

a. Calculate Amazon.com, Inc.'s Operating Cash Flow using the indirect method. b. Determine Amazon.com, Inc.'s Free Cash Flow for the fiscal year. c. Analyze the financing activities section and discuss its impact on Amazon.com, Inc.'s capital structure. d. Evaluate Amazon.com, Inc.'s liquidity position based on changes in accounts receivable, inventory, and accounts payable. e. Discuss how Amazon.com, Inc.'s cash flow from investing activities reflects its investment strategies.