Identify and Compute Net Operating Assets Following is the balance sheet for Lowe's Companies Inc. LOWE'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 liabilities 2,425 Total current liabilities 14,497 Long-term debt, excluding current maturities 14,391 Deferred revenue-extended protection plans 827 Other liabilities 1,149 Total liabilities 30,864