Identify and Compute Net Operating Assets

Following is the balance sheet for Lowe's Companies Inc.

$\backslash$table$[[\backslash$table$[[$LOWE$\text{'}$S COMPANIES INC.$],[$Consolidated Balance Sheet$],[$$ millions, except par value Feb. $1,2019]]],[$Current assets,$],[$Cash and cash equivalents,$$511],[$Short$-$term Investments,$218],[$Merchandise inventory$-$net,$12,561],[$Other current assets,$938],[$Total current assets,$14,228],[$Property$,$ less accumulated depreciation,$18,432],[$Long$-$term Investments,$256],[$Deferred income taxes$-$net,$294],[$Goodwill$,303],[$Other assets,$995],[$Total assets,$$34,508],[$Current liabilities,$],[$Short$-$term borrowings,$$722],[$Current maturities of long$-$term debt,$1,110],[$Accounts payable,$8,279],[$Accrued compensation and employee benefits,$662],[$Deferred revenue,$1,299],[$Other current llabilities,$2,425],[$Total current llabilities,$14,497],[$Long$-$term debt, excluding current maturities,$14,391],[$Deferred revenue$-$extended protection plans,$827],[$Other llabilities,$1,149],[$Total llabilities,$30,864],[$Shareholders$\text{'}$ equity,$],[$Preferred stock$-$$$5$ par value, none issued,$*],[$Common stock$-$$$0\mathrm{.}50$ par value,$401],[$Capital in excess of par value,$-],[$Retained earnings,$3,452],[$Accumulated other comprehensive loss,$(209)],[$Total shareholders' equity,$3,644],[$Total llabilities and shareholders equity,$$34,508]]$

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

Feb. $01,2019$

NOA