Explain Targets 10-k form for notes payable and owners equity.A brief summary should be included in this document, for each of the audit programs. Include in this summary specific financial information gleaned from the current Form 10-K used to perform an analysis of work program steps. For example, if the team noted significant swings in the Fixed Assets balance year-over-year, identify these swings, and how you address them in your work program (this is in essence an audit procedure - analytical review).

400 words

This is the 10-k:

https://www.sec.gov/Archives/edgar/data/27419/000002741915000012/tgt-20150131x10k.htm