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	$1,022
Short-term investments	436
Merchandise inventorynet	25,122
Other current assets	1,876
Total current assets	28,456
Property, less accumulated depreciation	36,864
Long-term investments	512
Deferred income taxesnet	588
Goodwill	606
Other assets	1,990
Total assets	$69,016
Current liabilities
Short-term borrowings	$1,444
Current maturities of long-term debt	2,220
Accounts payable	16,558
Accrued compensation and employee benefits	1,324
Deferred revenue	2,598
Other current liabilities	4,850
Total current liabilities	28,994
Long-term debt, excluding current maturities	28,782
Deferred revenueextended protection plans	1,654
Other liabilities	2,298
Total liabilities	61,728
Shareholders equity
Preferred stock$5 par value, none issued	-
Common stock$0.50 par value	802
Capital in excess of par value	-
Retained earnings	6,904
Accumulated other comprehensive loss	(418)
Total shareholders equity	7,288
Total liabilities and shareholders equity	$69,016

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