Financial Information for American Eagle is presented in Appendix A, and financial information for Buckle Presented in Appendix B

Determine the inventory balance as a percentage of total assets for American Eagle and Buckle?

AMERICAN EAGLE OUTFITTERS, INC. Consolidated Balance Sheets February 3 January 28, Current assets: 413,613 $ Cash and cash equivalents Merchandise inventory Accounts receivable, net Prepaid expenses and other 378,613 358,446 86,634 77 536 98,213 T8,304 8,400 968,530 724,239 46,666 15,070 9,344 52,464 Total current assets Property and equipment, net of accumulated depreciation 707,797 49,373 14,887 49,250 60,124 1,782,660 Deferred income taxes Other assets Total assets Liabilities and Stockholders' Equity Current liabilities 246,204 54,184 78,619 12,220 52,966 12,780 236,703 $ Accounts payable Accrued compensation and payrol taxes Accrued rent Accrued income and other taxes Unredeemed gift cards and gift certificates Current portion of deferred lease credits Other liabilities and accrued expenses 54,324 83,312 2,781 52,347 11,203 34,551 485,221 Total curent liabilities 493,783 Deferred lease credits 45,114 47,977 7,269 29,055 84,301 Other non-currentbilities 34,657 84,308 Total non-current liabilities Commitments and contingencies Preferred stock, $0.01 par value, 5,000 shares authorized; none issued and Common stock, $0.01 par value; 600,000 shares authorized; 249,566 shares issued; 177,316 and 181,886 shares outstanding, respectively Contibuted capital Accumulated other comprehensive loss, net of tax Retained earnings Treasury stock, 72,250 and 67,680 shares, respectively, at cost 2,496 593,770 1,883,592 1,246,791 2,496 603,890 (36 462) ,775,775 (1.141.130) 1,204,569 1,782,660 (30,795) Total stockholders' equity Total liabilities and stockholders' equity Refer to Notes to Consolidated Financial Statements ASSETS 2018 2017 CURRENT ASSETS Cash and cash oquivalents Shotcrm investments Notes Band C) 65,086 S 50,833 18,007 18,070 Prepuid expemss and othur assets Nole F) Total current assets 386457 PROPERTY AND EQUIPMENT (Nolk D) 459.043 (309,497) (290 364) LONG TERM INVESTMENTS (Notes B and C OTHER ASSETS (Noees F and G) 21,453 6,333 18092 Total ts 338,16 s LIABILITIES AND STOCKHOLDERS' EQUITY CURRENT LIABILITIES Accomts payabk Acenued employee compensation Acerued store operating expenses Gift certiticates redeemable scome taxes payable 29387 22,307 5.646 18.202 12,364 14.695 10,737 Total curret lisilaes DEFERRED COMPENSATION (Nose I) 13,092 3,808 146,868 Total Eshlitics COMMITMENTS (Noles E and H STOCKHOLDERS' EQUITY (Notw Jk Common slock, awhoriced 100,000,000 shares of S01 par value, 4881610 and 48,623,780 shes issued and oustanding at February 3, 2018 and January 28, 2017, respectively Additional paid-in capital Retained camings Accumalabed other comprehereive loss 188 486 290,737 (89) (82) Total stockholders' equity 391,248 Tolal shiies and stockhokders oquity 538,116 See notes to consolidated finncial statements