LOWE'S Balance Sheets (in millions) Fiscal 2013 Fiscal 2012 Amount Percent Amount Percent Assets Current Assets Cash Short-term Investments Inventory Other Current Assets Property and Equipment, Net Other Assets $ 391 1.2% $ 541 1.7% 185 0.6 125 0.4 9,127 27.9 8,600 26.3 593 1.8 20,834 63.6 518 21,477 65.7 1.6 1,602 4.9 1,405 4.3 Total Assets $32,732 100.0% $32,666 100.0% Liabilities and Stockholders' Equity Current Liabilities $ 8,876 27.1% $7,708 23.6% Long-term Liabilities 12,003 36.7 11,101 34.0 Total Liabilities 20,879 63.8 18,809 57.6 Stockholders' Equity 11.853 36.2 13,857 42.4 Total Liabilities and Stockholders' Equity $32,732 100.0% $32,666 100.0% LOWE'S Income Statements (in millions) Fiscal 2013 Fiscal 2012 Amount Percent Amount Percent Net Sales Revenue Cost of Sales $53,417 100.0% 34,941 65.4 $50,521 100.0% 33,194 65.7 Gross Profit 18,476 34.6 17,327 34.3 Operating and Other Expenses 14,327 26.8 13,767 27.3 Interest Expense 476 0.9 423 0.8 Income Tax Expense 1387 2.6 1,178 2.3 Net Income $ 2,286 4.3% $ 1,959 3.9% Question: Please calculate the Solvency ratio by showing the manual calculation