find the APT ,ART,INVT and C2C and explain why one is better and why

TABLE 3-7 Selected Financial Data for Waimart Stores Inc. and Macy's Inc. \begin{tabular}{lrr} & Walmart & Macy's \\ \hline Year ended January 31, 2013 (S millions) & 469,162 & 27,686 \\ \hline Net operating revenues & 352,488 & 16,538 \\ Cost of goods sold & 116,674 & 11,148 \\ Gross profit & 88,873 & 8,482 \\ Selling, general, and administrative expense & 27,801 & 2,661 \\ Operating income & 2,251 & 425 \\ Interest expense & 187 & (134) \\ Other income (loss)-net & 25,737 & 2,102 \\ Income before income taxes & 7,981 & 767 \\ Income taxes & 17,756 & 1,198 \\ Net income & & \\ Assets & 7,781 & 1,836 \\ \hline Cash and cash equivalents & 6,768 & 371 \\ Net receivables & 43,803 & 5,308 \\ Inventories & 59,940 & 7,876 \\ Total current assets & 116,681 & 8,196 \\ Property, plant, and equipment & 20,497 & 3,743 \\ Goodwill & 5,987 & 615 \\ Other assets & 203,105 & 20,991 \\ Total assets & & \\ Liabilities and Stockholder Equity & 59,099 & 4,951 \\ \hline Accounts payable & 12,719 & 124 \\ \cline { 2 - 3 } Short-term debt & 71,818 & 5,075 \\ Total current liability & 41,417 & 6,806 \\ Long-term debt & 126,243 & 14,940 \\ Total liabilities & 76,343 & 6,051 \\ Stockholder equity & & \\ \hline & & \\ \hline \end{tabular}