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	$409
Short-term investments	174
Merchandise inventorynet	10,049
Other current assets	750
Total current assets	11,382
Property, less accumulated depreciation	14,746
Long-term investments	205
Deferred income taxesnet	235
Goodwill	242
Other assets	796
Total assets	$27,606
Current liabilities
Short-term borrowings	$578
Current maturities of long-term debt	888
Accounts payable	6,623
Accrued compensation and employee benefits	530
Deferred revenue	1,039
Other current liabilities	1,940
Total current liabilities	11,598
Long-term debt, excluding current maturities	11,513
Deferred revenueextended protection plans	662
Other liabilities	919
Total liabilities	24,692
Shareholders equity
Preferred stock$5 par value, none issued	-
Common stock$0.50 par value	319
Capital in excess of par value	-
Retained earnings	2,762
Accumulated other comprehensive loss	167
Total shareholders equity	2,914
Total liabilities and shareholders equity	$27,606

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