Find a company's financial statements, using the EDGAR database. Use Excel to create an applicable supporting schedule and financial statement(s) that would provide an example of the application of the proposed standard you selected for the company you selected. Ex. if the standard you found included a different method to calculate inventory you would create a worksheet using that proposed inventory method and then show how that change would affected the financial statements of the company you selected from EDGAR. Please cite Resources.

BIG LOTS, INC. AND SUBSIDIARIES Consolidated Balance Sheets (Unaudited) (In thousands, except par value)

			October 31, 2020						February 1, 2020
ASSETS
Current assets:
Cash and cash equivalents			$	547,831					$	52,721
Inventories			1,089,068						921,266
Other current assets			84,814						89,962
Total current assets			1,721,713						1,063,949
Operating lease right-of-use assets			1,679,054						1,202,252
Property and equipment - net			721,668						849,147
Deferred income taxes			15,428						4,762
Other assets			66,533						69,171
Total assets			$	4,204,396					$	3,189,281