Discuss and display any perceived inventory issues as shown in the data, with any recommendations you might make. Explain the relevance, or lack of relevance of other additional valuation issues to your company by showing and using the actual numeric data.

COCA-COLA COMPANY CONSOLIDATED BALANCE SHEETS USD (\$) \$ in Millions Dec. 31, 2022 Dec. 31, 2021 CURRENT ASSETS Cash and cash equivalents Short-term investments $9,5191,043$9,6841,242 Total Cash, Cash Equivalents and 10 Short-Term Investments 11 Marketable securities 10,5621,06910,9261,699 Trade accounts receivable, less allowances of $516 and $516, respectively \begin{tabular}{rr} 3,487 & 3,512 \\ 4,233 & 3,414 \\ 3,240 & 2,994 \\ 22,591 & 22,545 \\ 18,264 & 17,598 \\ 501 & 818 \\ 6,189 & 6,731 \\ 1,746 & 2,129 \\ 9,841 & 9,920 \\ 14,214 & 14,465 \\ 18,782 & 19,363 \\ 635 & 785 \\ \hline 07762 & 04251 \end{tabular} COCA-COLA COMPANY CONSOLIDATED BALANCE SHEETS USD (\$) \$ in Millions Dec. 31, 2022 Dec. 31, 2021 CURRENT ASSETS Cash and cash equivalents Short-term investments $9,5191,043$9,6841,242 Total Cash, Cash Equivalents and 10 Short-Term Investments 11 Marketable securities 10,5621,06910,9261,699 Trade accounts receivable, less allowances of $516 and $516, respectively \begin{tabular}{rr} 3,487 & 3,512 \\ 4,233 & 3,414 \\ 3,240 & 2,994 \\ 22,591 & 22,545 \\ 18,264 & 17,598 \\ 501 & 818 \\ 6,189 & 6,731 \\ 1,746 & 2,129 \\ 9,841 & 9,920 \\ 14,214 & 14,465 \\ 18,782 & 19,363 \\ 635 & 785 \\ \hline 07762 & 04251 \end{tabular}