Suppose selected financial data of Target and Wal-Mart for 2020 are presented here (in millions). Target Corporation Wal-Mart Stores, Inc. Income Statement Data for Year Net sales $65,900 $409,000 Cost of goods sold 45,000 303,000 Selling and administrative expenses 15,100 76,000 Interest expense 650 2,100 Other income (expense) (95) (400) Income tax expense 1,300 6,700 Net income $3,755 $20,800 Balance Sheet Data (End of Year) Current assets $16,000 $49,000 Noncurrent assets 25,700 123,000 Total assets $41,700 $172,000 Current liabilities $11,000 $56,000 Long-term debt 17,300 45,000 Total stockholders' equity 13,400 71,000 Total liabilities and stockholders' equity $41,700 $172,000 Beginning-of-Year Balances Total assets $45,000 $163,000 Total stockholders' equity 12,500 66,000 Current liabilities 10,000 58,000 Total liabilities 32,500 97,000 Other Data Average net accounts receivable $7,700 $3,800 Average inventory 7,200 33,600 Net cash provided by operating activities 5,600 26,200 Capital expenditures 1,700 11,500 Dividends 460 3,900 (6) Profit margin % (7) Asset turnover times (8) Return on assets % % times % % % common (9) Return on stockholders' equity Debt to assets (10) % ratio Times interest (11) times earned (12) Free cash flow $ % times