Review the company's SCFP for any concerns that may need to be addressed. As controller of your company, prepare a memo to your CEO, giving a summary report for possible recommendations.

Consolidated Statement of Financial Position, Liabilities and Stockholders Equity
WALMART
USD $ in millions
	Jan 31, 2018	Jan 31, 2017	Jan 31, 2016
Short-term borrowings	5,257	1,099	2,708
Accounts payable	46,092	41,433	38,487
Accrued wages and benefits	6,998	6,105	5,814
Self-insurance	3,737	3,922	3,414
Accrued non-income taxes	3,073	2,816	2,544
Deferred gift card revenue	2,017	1,856
Other	6,297	5,955	7,835
Accrued liabilities	22,122	20,654	19,607
Accrued income taxes	645	921	521
Long-term debt due within one year	3,738	2,256	2,745
Capital lease and financing obligations due within one year	667	565	551
Current liabilities of discontinued operations
Current liabilities	78,521	66,928	64,619
Long-term debt, excluding due within one year	30,045	36,015	38,214
Long-term capital lease and financing obligations, excluding due within one year	6,780	6,003	5,816
Deferred income taxes and other	8,354	9,344	7,321
Long-term liabilities	45,179	51,362	51,351
Total liabilities	123,700	118,290	115,970
Redeemable noncontrolling interest
Common stock	295	305	317
Capital in excess of par value	2,648	2,371	1,805
Retained earnings	85,107	89,354	90,021
Accumulated other comprehensive loss	(10,181)	(14,232)	(11,597)
Total Walmart shareholders equity	77,869	77,798	80,546
Nonredeemable noncontrolling interest	2,953	2,737	3,065
Total equity	80,822	80,535	83,611
Total liabilities, redeemable noncontrolling interest, and equity	204,522	198,825	199,581