Balance Sheet:

Income Statement:

Classify as either operating or non-operating for each row on the balance sheet and income statement.

4 Current assets: 5 Cash and cash equivalents 6 Accounts receivable 7 Inventory 8 Current deferred tax asset 9 Prepaid expenses and other current assets 10 Income tax receivable 11 Investments 12 Total current assets 13 14 Leasehold improvements, property and equipment, net 15 Restricted Cash 16 Operating Lease Assets 17 Long term investments 18 Other assets 19 Goodwill 20 Total assets 21 22 Current liabilities: 23 Accounts payable 24 Accrued payroll and benefits 25 Accrued liabilities 26 Unearned Revenue 27 Current operating lease liabilities 28 Income tax payable 29 Total current liabilities 30 31 Deferred rent 32 Long-term operating lease liabilities 33 Deferred income tax liability 34 Other liabilities 35 Total liabilities 26 87 Shareholders equity: 8 Common stock 39 Additional paid-in capital 70 Treasury stock 71 Accumulated other comprehensive income 72 Retained earnings 73 Total shareholders' equity 14 15 Total liabilities and shareholders' equity 16 17 18 3 4 Revenue 5 6 Food, beverage and packaging 7 Labor 8 Occupancy 9 Other operating costs 10 General and administrative expenses 11 Depreciation and amortization 12 Pre-opening costs 13 Impairment, closure costs and asset disposals 14 Total operating expenses 15 16 Income from operations 17 18 Interest and other income (expense), net 19 Income before income taxes 20 21 Provision for income taxes 22 Net income 23