CEH Industries
Consolidated Balance Sheets
$ millions, except par value and share data						December 31, 2022	December 31, 2021
Current Assets
	Cash and cash equivalents					$ 9,000	$ 6,750
	Short-term investments					$ 1,800	$ 1,875
	Receivables, net					$ 2,550	$ 2,100
	Merchandise inventories					$ 16,560	$ 14,850
	Other current assets					$ 480	$ 399
	Total current assets					$ 30,390	$ 25,974
Net Property and Equipment						$ 29,550	$ 27,241
Other Assets						$ 1,305	$ 1,305
Total Assets						$ 61,245	$ 54,520
Current Liabilities
	Accounts payable					$ 16,800	$ 14,000
	Accrued salaries and benefits					$ 4,500	$ 4,050
	Accrued member rewards					$ 1,575	$ 1,440
	Deferred membership fees					$ 2,400	$ 2,250
	Other current liabilities					$ 4,500	$ 4,050
	Total current liablities					$ 29,775	$ 25,790
Long-term Debt						$ 9,732	$ 9,809
Other Liabilities						$ 1,970	$ 1,800
Total Liabilities						$ 41,477	$ 37,399
Stockholder's Equity
Preferred stock $1.00 par value						0	0
Common stock $1.00 par value						$ 6,000	$ 6,000
Additional Paid-In Capital						$ 3,268	$ 3,268
Accumulated other comprehensive loss						$ (1,800)	$ (1,500)
Retained Earnings						$ 11,850	$ 8,953
Total controlling interest stockholders' equity						$ 19,318	$ 16,721
Noncontrolling Interests						$ 450	$ 400
Total Equity						$ 19,768	$ 17,121
Total Liabilities and Equity						$ 61,245	$ 54,520

Conduct a vertical and horizontal analysis