Identify and Compute Net Operating Assets Following is the balance sheet for Lowes Companies Inc.

LOWES COMPANIES INC.
Consolidated Balance Sheet
$ millions, except par value Feb. 1, 2019
Current assets
Cash and cash equivalents	$715
Short-term investments	305
Merchandise inventorynet	17,585
Other current assets	1,313
Total current assets	19,918
Property, less accumulated depreciation	25,805
Long-term investments	358
Deferred income taxesnet	412
Goodwill	424
Other assets	1,393
Total assets	$48,310
Current liabilities
Short-term borrowings	$1,011
Current maturities of long-term debt	1,554
Accounts payable	11,591
Accrued compensation and employee benefits	927
Deferred revenue	1,819
Other current liabilities	3,395
Total current liabilities	20,297
Long-term debt, excluding current maturities	20,147
Deferred revenueextended protection plans	1,158
Other liabilities	1,609
Total liabilities	43,211
Shareholders equity
Preferred stock$5 par value, none issued	-
Common stock$0.50 par value	559
Capital in excess of par value	-
Retained earnings	4,833
Accumulated other comprehensive loss	293
Total shareholders equity	5,687
Total liabilities and shareholders equity	$48,310

Identify and compute net operating assets (NOA) as of February 1, 2019. Assume that longterm investments are nonoperating. $Answer