Could you explain how to generate a cost analysis that outlines the cost that it will be incurred to implement this strategy. Just need a throguhout explanation on how I have to create this on Excel. Thank you!

Consolidated Balance Sheets - USD ($) $ in Millions	With Strategy	With Strategy	With Strategy
	Jan. 28, 2026	Jan. 29, 2025	Jan. 30, 2024
Current Assets:
Cash and cash equivalents	$17,413	$13,930	$1,299
Receivables	$10,844	$8,675	$540
Merchandise inventories	$9,333	$7,466	$7,110
Prepaid expenses and other current assets	$1,291	$1,033	$707
Total Current Assets	$38,880	$31,104	$9,657
Property and Equipment - net	$2,453	$1,962	$9,333
Right of Use Assets	$9,026	$7,221	$4,972
Goodwill	$3,071	$2,457	$1,118
Other Intangible Assets - net	$11,209	$8,967	$718
Other Assets	$1,339	$1,071	$3,164
Total Assets	$65,978	$52,782	$28,961
Current Liabilities:
Merchandise accounts payable	$6,440	$5,152	$4,122
Accounts payable and accrued liabilities	$7,910	$6,328	$5,063
Income taxes	$144	$115	$92
Total Current Liabilities	$14,494	$11,595	$9,276
Long-Term Debt	$6,731	$5,385	$4,308
Long-Term Lease Liabilities	$6,661	$5,329	$4,263
Deferred Income Taxes	$2,209	$1,767	$1,413
Other Liabilities	$4,255	$3,404	$2,723
Shareholders' Equity:
Common stock (271.3, 292.4 and 310.5 shares outstanding)	$7	$7	$7
Additional paid-in capital	$15,996	$6,945	$794
Accumulated equity	$23,841	$24,924	$11,435
Treasury stock	($6,646)	($5,317)	($4,253)
Accumulated other comprehensive loss	($1,571)	($1,257)	($1,005)
Total Shareholders' Equity	$31,628	$25,302	$6,978
Total Liabilities and Shareholders' Equity	$65,978	$52,782	$28,961

Consolidated statement of operations

Consolidated Statements of Operations - USD ($) $ in Millions
	With Strategy	With Strategy	With Strategy
	Jan. 28, 2026	Jan. 29, 2025	Jan. 30, 2024
Income Statement [Abstract]
Net sales	$62,597	$46,368	$34,347
Credit card revenues, net	$2,369	$1,755	$1,300
Cost of sales	$40,119	$29,718	$22,013
Selling, general and administrative expenses	$11,885	$8,803	$6,521
Gains on sale of real estate	$244	$180	$134
Restructuring, impairment, store closing and other costs	$224	$166	$123
Operating income (loss)	$1,513	$1,121	$830
Benefit plan income, net	$137	$101	$75
Settlement charges	$122	$90	$67
Interest expense	-$375	-$278	-$206
Financing costs	$0	$0	$0
Losses on early retirement of debt	-$67	-$50	-$37
Interest income	-$18	-$14	-$10
Income (loss) before income taxes	$6,195	$4,589	$3,399
Federal, state and local income tax benefit (expense)	$432	$320	$237
Net income (loss)	$5,356	$3,968	$2,939
Basic earnings (loss) per share (in dollars per share)	$15	$11	$8
Diluted earnings (loss) per share (in dollars per share)	$15	$11	$8

Consolidated statement of cash flows

Consolidated Statements of Cash Flows - USD ($) $ in Millions	12 Months Ended
	With Strategy	With Strategy	With Strategy
	Jan. 28, 2026	Jan. 29, 2025	Jan. 30, 2024
Cash flows from operating activities:
Net income (loss)	$5,356	$3,968	$2,939
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Impairment, restructuring and other costs	$224	166	123
Settlement charges	$122	90	67
Depreciation and amortization	76	72	69
Benefit plans	$137	101	75
Stock-based compensation expense	95	91	(5)
Gains on sale of real estate	$244	$180	$134
Deferred income taxes	$27	20	15
Amortization of financing costs and premium on acquired debt	$52	38	28
Changes in assets and liabilities:
(Increase) decrease in receivables	$8,135
(Increase) decrease in merchandise inventories	$356
(Increase) decrease in prepaid expenses and other current assets	$326
Increase (decrease) in merchandise accounts payable	$1,030
Increase (decrease) in accounts payable and accrued liabilities	$1,265
Increase (decrease) in current income taxes	$23
Change in other assets and liabilities	-$2,093
Net cash provided by operating activities	$6,434	4,766	3,530
Cash flows from investing activities:
Purchase of property and equipment	$2,185	1,619	1,199
Capitalized software	$1,247	923	684
Disposition of property and equipment	$583	432	320
Other, net	$51	38	28
Net cash used by investing activities	$4,066	3,012	2,231
Cash flows from financing activities:
Debt issued	$9,372	6,942	5,142
Debt issuance costs	-$76	(56)	(42)
Debt repaid	$10,088	7,472	5,535
Debt repurchase premium and expenses	-$96	(71)	(53)
Dividends paid	$673	498	369
Increase (decrease) in outstanding checks	-$691	(512)	(379)
Acquisition of treasury stock	$1,724	1,277	946
Issuance of common stock	$0	0	0
Net cash provided (used) by financing activities	-$3,189	(2,362)	(1,750)
Net increase (decrease) in cash, cash equivalents and restricted cash	-$2,091	(1,549)	(1,148)
Cash, cash equivalents and restricted cash beginning of period	$3,589	2,567	865
Cash, cash equivalents and restricted cash end of period	$4,569	3,589	2,567
Supplemental cash flow information:
Interest paid	$709	525	389
Interest received	$47	35	26
Income taxes paid (received), net	$1,366	1,011	749
Restricted cash, end of period	$7	5	4