Question: On Amazon's cash flow statement, for fiscal 2020, why does the ending balance per the cash flow statement not agree to the 'Cash and Cash

On Amazon's cash flow statement, for fiscal 2020, why does the ending balance per the cash flow statement not agree to the 'Cash and Cash Equivalents' line-item on the balance sheet?

a) N/A - they do in fact agree.

b)Cash and Cash equivalents on the balance sheet include restricted cash.

c)The balance sheet (accrual accounting) and cash flow statement (cash accounting) should not reconcile due to differences in accounting methodologies.

d)The cash flow statement also tracks movements in the restricted cash balances, which roll up into Amazon's Accounts Receivable and Other Assets line-items.

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