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BUSINESS DECISION: THE BALANCE SHEET Use the consolidated balance sheet for Macy's to answer the questions below. MACY'S, INC. CONSOLIDATED BALANCE SHEETS (millions) February 1, 2014 February 2, 2013 ASSETS Current Assets: Cash and cash equivalents $2,927 $1,464 Receivables 348 368 Merchandise inventories 5,117 4,758 Prepaid expenses and other current assets 465 339 6,909 Total Current Assets 8,877 Property and Equipment-net 8,520 8,863 Goodwill 3,793 3,793 Other Intangible Assets-net 603 645 Other Assets 539 562 Total Assets $22,355 $20,749 LIABILITIES AND SHAREHOLDERS' EQUITY Current Liabilities: Short-term debt $459 $1,103 Merchandise accounts payable 1,593 1,521 2,888 Accounts payable and Accured liabilities 2,625 Income taxes 376 192 Deferred income taxes 408 419 Total Current Liabilities 6,368 5,216 6,755 Long-Term Debt 7,071 Deferred Income Taxes 1,241 1,300 Other Liabilities 1,939 2,203 Shareholders' Equity 5,223 5,788 Total Liabilities and Shareholders' Equity $22,355 $20,749 a. Prepare a horizontal analysis of the Current Assets section comparing February 2, 2013 and February 1, 2014. Then use your analysis to enter the values requested below. Enter dollar answers in millions. Do not enter the percent symbol in your answer and round to the nearest tenth percent. Increase Increase (Decrease) (Decrease) in millions Percent 2014 2013 Amount Total 2$ 2$ 2$ Current Assets b. Prepare a vertical analysis of the Current Liabilities section for February 1, 2014. Then use your analysis to enter the values requested below. Enter dollar answers in millions. Do not enter the percent symbol in your answers and round to the nearest tenth percent. Current Liabilities: Amount in millions Percent Short-Term Debt Merchandise accounts payable Accounts payable and accrued 24 liabilities Income taxes % 2$ Deferred income taxes $4 Total Current Liabilities $