In a three-page research paper discuss how the SECs EDGAR | Search Tools improves how investors find and use financial information. In your paper,
· Explain how investors can use the Securities and Exchange Commissions (SEC) database at EDGAR | Search Tools (Links to an external site.) to research a companys operations and financial information.
· Assess the financial performance of Amazon.com, Inc. (AMZN) by determining the risk of investing in the company through financial statement analysis. To make the above assessment and determination, go to Amazons.com (Links to an external site.) official website, and locate the companys Investor Relations link. Using the Investors Relations link, find financial information such as SEC Filings and Annual Reports.
· Conclude how investors can assess Amazons.com financial performance and risk using Annual Reports.
· Explain the content of each report listed below in detail and how it relates to your assessment of Amazons.com financial performance. 
o Form 10-K SEC filings
o Annual Reports
o Management Discussion and Analysis
o Managements Responsibility for Financial Reporting
o Managements Report on Internal Control over Financial Reporting
o Auditors Report
o Selected Financial Data
Amazon.com, Inc. (AMZN) is the worlds largest electronic commerce and cloud computing company measured by revenue and market capitalization. The following items were adapted from a recent Annual Report of Amazon.com (Links to an external site.) for the year ending December 31:
  
In millions
 
1.                     Accounts payable

$16,459
 
2.                     Accounts receivable

5,612
 
3.                     Cash

14,557
 
4.                     Cost of sales

62,752
 
5.                     Income tax expense

167
 
6.                     Interest expense

210
 
7.                     Inventories

8,299
 
8.                     Net cash provided by operating activities

6,842
 
9.                     Net cash flows used for investing activities

(5,065)
 
10.                 Net sales

88,988
 
11.                 Other expense

118
 
12.                 Other income

76
 
13.                 Property, plant, and other long-term assets

16,967
 
14.                 Selling, general, and administrative expenses

26,058
 
15.                 Retained earnings (Dec. 31)

2,190

Indicate on      which financial statement you would find each of the preceding items using      the following notations (note: an item may appear on more than one      statement): 

IS Income       statement
SE Statement of       stockholders equity
BS Balance       sheet
SCF Statement       of cash flow

Prepare an      income statement for the year ending December 31, based on the com, Inc.      financial statement data shown above.