Show me the steps to solve Identify and Compute Net Operating Assets

Following is the balance sheet for Lowe's Companies Inc.

$\backslash$table$[[\backslash$table$[[$LOWE$\text{'}$S COMPANIES INC.$],[$Consolidated Balance Sheet$],[$$ millions, except par value Feb. $1,2019]],],[$Current assets,$],[$Cash and cash equivalents,$$218],[$Short$-$term investments,$93],[$Merchandise inventory$-$net,$5,357],[$Other current assets,$400],[$Total current assets,$6,068],[$Property$,$ less accumulated depreciation,$7,861],[$Long$-$term investments,$109],[$Deferred income taxes$-$net,$125],[$Goodwill$,129],[$Other assets,$424],[$Total assets,$$14,716],[$Current liabilities,$],[$Short$-$term borrowings,$$308],[$Current maturities of long$-$term debt,$473],[$Accounts payable,$3,531],[$Accrued compensation and employee benefits,$282],[$Deferred revenue,$554],[$Other current liabilities,$1,034],[$Total current liabilities,$6,182],[$Long$-$term debt, excluding current maturities,$6,138],[$Deferred revenue$-$extended protection plans,$353],[$Other liabilities,$490],[$Total liabilities,$13,163],[$Shareholders$\text{'}$ equity,$],[$Preferred stock$-$$$5$ par value, none issued,$-],[$Common stock$-$ $$0\mathrm{.}50$ par value,$170],[$Capital in excess of par value,$-],[$Retained earnings,$1,472],[$Accumulated other comprehensive loss,$(89)],[$Total shareholders' equity,$1,553],[$Total liabilities and shareholders' equity,$$14,716]]$

Identify and compute net operating assets $($NOA$)$ as of February $1,2019.$ Assume that long$-$term investments are nonoperating.

Feb. $01,2019$

NOA

$5$

$2,850$