1) Analyze and compare the below balance sheet for home depot and Lowes .

Balance Sheet

	Home depot ($ Million)		Lowe ($ Million)
Year	2020	2019	2020	2019
Cash & cash equivalent	2,133	1,778	8,249	794
Receivables Net	2,106	1,936
Short-term investment	NA	NA	1,852	127
Merchandise inventories	14,531	13,925	15,712	13,716
Other current assets	1040	890	1,103	1,025
Total current asset	19,810	18,529	26,916	15,662
Net Property& equip	22,770	22,375	18,683	18,371
Operating lease right of use assets	5,595	NA	3,823	3,873
Long-term investment	NA	NA	202	363
Goodwill	2,254	2,252	241	479
Other Assets	807	847	1,015	1,016
Total fixed asset	31,426	25,474	23,964	24,102
Total Assets	51,236	44,003	50,880	39,764
Liabilities and S/E
Short-term debt	974	1339	-	637
Accounts payable	7,787	7,755	12,759	8,822
Accrued salaries & related expenses	1,494	1,506	1,117	779
Sales taxes payable	605	656	NA	NA
Deferred revenue	2,116	1,782	1,614	1,222
Income taxes payable	55	11
Current installments of long-term debt	1,839	1,056	609	574
Current operating lease liabilities	828	NA	530	499
Other accrued expenses	2,677	2,611	2,935	2,530
Total current liabilities	18,375	16,716	19,564	15,063
Long-term debt, exclude current installments	28,670	26,807	21,185	16,635
long-term operating lease liabilities	5,066	NA	3,907	3,942
Deferred income taxes	706	491	1,007	875
Other long-term liabilities	1,535	1,867	1,114	791
Total liabilities	54,352	45,881	46,807	37,306
Common stock	89	89	376	384
Paid-in capital	11,001	10,578	-	-
Retained earnings	51,729	46,423	3,942	2,238
Accumulated other comprehensive loss	(739)	(772)	(245)	(164)
Treasury Stock	(65,196)	(58,196)	-	-
Total S/E	(3,116)	(1,878)	4,073	2,458
Total liabilities & Stockholder equity	51,236	44,003	50,880	39,764