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	$1,124
Short-term investments	480
Merchandise inventorynet	27,634
Other current assets	2,064
Total current assets	31,302
Property, less accumulated depreciation	40,550
Long-term investments	563
Deferred income taxesnet	647
Goodwill	667
Other assets	2,189
Total assets	$75,918
Current liabilities
Short-term borrowings	$1,588
Current maturities of long-term debt	2,442
Accounts payable	18,214
Accrued compensation and employee benefits	1,456
Deferred revenue	2,858
Other current liabilities	5,335
Total current liabilities	31,893
Long-term debt, excluding current maturities	31,660
Deferred revenueextended protection plans	1,819
Other liabilities	2,528
Total liabilities	67,900
Shareholders equity
Preferred stock$5 par value, none issued	-
Common stock$0.50 par value	884
Capital in excess of par value	-
Retained earnings	7,594
Accumulated other comprehensive loss	460
Total shareholders equity	8,018
Total liabilities and shareholders equity	$75,918

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