Selected financial data of two competitors, Target and Wal-Mart, are presented here. (All dollars are in millions.) Suppose the data were taken from the 2022 financial statements of each company.

		Target (1/31/22)		Wal-Mart (1/31/22)
		Income Statement Data for Year
Net sales		$60,000		$404,000
Cost of goods sold		39,000		282,800
Selling and administrative expenses		14,400		68,680
Interest expense		600		2,020
Other income		20		4,000
Income taxes		2,107		19,075
Net income		$ 3,913		$ 35,425

		Target		Wal-Mart
		Balance Sheet Data (End of Year)
Current assets		$13,500		$ 36,400
Noncurrent assets		24,000		110,000
Total assets		$37,500		$146,400
Current liabilities		$9,000		$ 52,000
Long-term liabilities		16,500		28,520
Total stockholders equity		12,000		65,880
Total liabilities and stockholders equity		$37,500		$146,400
Net cash provided by operating activities		$4,400		$23,000
Cash paid for capital expenditures		$3,200		$11,300
Dividends declared and paid on common stock		$420		$3,400
Weighted-average common shares outstanding (millions)		860		6,500

For each company, compute these values and ratios. (All dollars are in millions.) (Round Current ratio and Earnings per share to 2 decimal places, e.g. 15.25 and Debt to assets ratio to 1 decimal place, e.g. 78.9%. If answer is negative enter it with a negative sign preceding the number e.g. -15,000 or in parentheses e.g. (15,000).)

				Target				Wal-Mart
(a)	Working capital		$	enter a dollar amount for working capital for Target			$	enter a dollar amount for working capital for Wal-Mart
(b)	Current ratio			enter the current ratio for Target rounded to 2 decimal places :1				enter the current ratio for Wal-Mart rounded to 2 decimal places	:1
(c)	Debt to assets ratio			enter debt for assets ratio for Target in percentages rounded to 1 decimal place %				enter debt for assets ratio for Wal-Mart in percentages rounded to 1 decimal place	%
(d)	Free cash flow		$	enter a dollar amount for free cash flow for Target			$	enter a dollar amount for free cash flow for Wal-Mart
(e)	Earnings per share		$	enter a dollar amount for earnings per share for Target rounded to 2 decimal place			$	enter a dollar amount for earnings per share for Wal-Mart rounded to 2 decimal place

(f)	Which company has better liquidity?		select between Target or Wal-Mart TargetWal-Mart
	Which company has better solvency?		select between Target or Wal-Mart TargetWal-Mart