P5-38. Analysis and Interpretation of Return on Investment for Competitors Balance sheets and income statements for The Home Depot, Inc., and Lowe's Companies, Inc., fol- low. Refer to these financial statements to answer the requirements. (S millions) Assets Current assets: Cash and cash equivalents Short-term investments Receivables, net... Merchandise inventories. Other current assets.. Total current assets Net property and equipment. Goodwill.... Long-term investments.. Other assets... Total assets Liabilities and shareholders' equity Current liabilities: HOME DEPOT, INC. LOWE'S COMPANIES Balance Sheets Balance Sheets 2017 2016 2017 2016 $ 3,595 $ 2,538 $ 588 $ 558 102 100 1,952 12,748 2,029 12,549 11,393 10,458 638 608 689 884 18,933 17,724 12,772 12,000 22,075 21,914 19,721 19,949 2,275 2,093 1,307 1,082 408 366 1,246 1,235 1,083 1,011 $44,529 $42,966 $35,291 $34,408 Short-term debt and current maturities of long-term debt. $ 2,761 $ 1,252 $ 1,431 $ 1,305 Accounts payable.... 7,244 7,000 6,590 6,651 Accrued salaries and related expenses. 1,640 1,484 747 790 Deferred revenue.. 1,805 1,669 1,378 1,253 Income taxes payable.. 54 25 Other current liabilities. 2,690 2,703 1,950 1,975 Total current liabilities.. 16,194 14,133 12,096 11,974 Long-term debt, excluding current maturities. 24,267 22,349 15,564 14,394 Deferred income taxes.. 440 296 Other long-term liabilities 2,174 1,855 1,758 1,606 Total liabilities... 43,075 38,633 29,418 27,974 Total stockholders' equity... 1,454 4,333 5,873 6,434 Total liabilities and shareholders' equity. $44,529 $42,966 $35,291 $34,408