Scenario: Calculate the current ratio and quick ratio for Alphabet Inc. using the information from its balance sheet as of December 31st, 2023. Also, provide an interpretation of the ratios in terms of the company's liquidity position.

Assets	Amount (USD)
Cash and cash equivalents	$150,000,000
Accounts receivable	$100,000,000
Inventory	$80,000,000
Prepaid expenses	$20,000,000
Total Current Assets	$350,000,000
Property, plant, and equipment	$700,000,000
Total Assets	$1,050,000,000

Liabilities	Amount (USD)
Accounts payable	$75,000,000
Notes payable	$40,000,000
Accrued expenses	$35,000,000
Total Current Liabilities	$150,000,000
Long-term debt	$300,000,000
Total Liabilities	$450,000,000
Shareholders' Equity	$600,000,000
Total Liabilities and Equity	$1,050,000,000
Current Ratio	2.33
Quick Ratio	1.73
Interpretation	The current ratio of 2.33 indicates that Alphabet Inc. has $2.33 in current assets for every $1 in current liabilities, signifying a strong liquidity position. The quick ratio of 1.73 indicates that the company has $1.73 in highly liquid assets for every $1 in current liabilities, providing further assurance of short-term liquidity.

Scenario: Tesla, Inc. is preparing its balance sheet as of December 31st, 2023. Complete the table below by categorizing the following items as either current assets, non-current assets, current liabilities, or non-current liabilities. Also, provide the amounts for each category.

Items	Category	Amount (USD)
Cash and cash equivalents	Current Assets	$50,000,000
Accounts receivable	Current Assets	$30,000,000
Inventory	Current Assets	$40,000,000
Property, plant, and equipment	Non-current Assets	$400,000,000
Investments	Non-current Assets	$200,000,000
Accounts payable	Current Liabilities	$25,000,000
Notes payable	Current Liabilities	$20,000,000
Accrued expenses	Current Liabilities	$15,000,000
Long-term debt	Non-current Liabilities	$300,000,000