NIKE INC. Consolidated Income Statements For Year Ended ($ millions) Revenues May 31, May 31, 2019 2018 $41,317 $38,597 Cost of sales 21,643 20,441 Gross profit 19,674 18,156 Demand creation expense 5,953 5,777 Operating overhead expense 11,149 10,134 Total selling and administrative expense 17,102 11,511 Interest expense (income), net 49 54 Other (income) expense, net (78) 66 Income before income taxes 2,601 6,525 Income tax expense 772 2,392 Net income $1,829 $4,133 NIKE INC. Consolidated Balance Sheets $ millions (except share price) May 31, May 31, 2019 2018 Current assets Cash and equivalents Short-term investments Accounts receivable, net Inventories $4,466 $4,249 197 996 4,272 3,498 7,822 7,461 Prepaid expenses and other current assets 1,968 1,130 Total current assets 18,725 17,334 Property, plant and equipment, net 4,744 4,454 Identifiable intangible assets, net 283 285 Goodwill 154 154 Deferred income taxes and other assets 2,011 2,509 Total assets $25,917 $24,736 Current liabilities Current portion of long-term debt Notes payable Accounts payable Accrued liabilities $6 $6 9 336 2,612 2,279 5,010 3,269 Income taxes payable Total current liabilities 229 150 7,866 6,040 Long-term debt 3,464 3,468 Deferred income taxes and other liabilities 3,347 3,216 Shareholders' equity Common stock at stated value: Class A convertible-315 and 329 shares outstanding 0 0 Class B-1,253 and 1,272 shares outstanding 3 3 Capital in excess of stated value 9,363 8,584 Accumulated other comprehensive income (loss) 231 (92) Retained earnings 1,643 3,517 Total shareholders' equity 11,240 12,012 Total liabilities and shareholders' equity $25,917 $24,736 Shares outstanding 1,253 1,272 Company's closing stock price per share $77.14 $71.80 (a) Compute and compare the Altman Z-scores for both years. Year 2018 2019 Z-score 0 0