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 Short-term investments $511 218 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 Deferred revenue-extended protection plans 14.391 827 Other liabilities Total liabilities 1,149 30.864 Shareholders' equity Preferred stock-$5 par value, none issued Common stock-$0.50 par value 401 Capital in excess of par value Retained earnings 3,452 Accumulated other comprehensive loss (209) Total shareholders' equity 3,644 Total liabilities and shareholders' equity $34.508 Accounts payable Accrued compensation and employee benefits Deferred revenue Other current liabilities Total current liabilities Long-term debt, excluding current maturities Deferred revenue-extended protection plans Other liabilities Total liabilities 8,279 662 1,299 2,425 14,497 14,391 827 1,149 30,864) Shareholders' equity Preferred stock-$5 par value, none issued Common stock-$0.50 par value Capital in excess of par value Retained earnings Accumulated other comprehensive loss Total shareholders' equity Total liabilities and shareholders' equity 401 3,4521 (209) 3,644 $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 S Check