The following financial statements are for Target FY$2021$ and FY$2020.$ Calculate the net capital spending $($NCS$).$

Income Statement Balance Sheet

FY$2021$ FY$2021$ FY$2020$

Sales $106,005$ Cash $59118511$

COGS $74,963$ Inventory $1390210653$

SGA $19,752$ Other Current Assets $17601592$

Deprec. $2,344$ Total Current Assets $2157320756$

EBIT $8,946$ Net PPE $3223830492$

Interest Expense $39$ Total Assets $5381151248$

EBT $8,907$

Taxes $1,961$ Accounts Payable $1547812859$

Net Income $6,946$ Other CL $60986122$

Current portion of LTD $1711144$

Dividends $8,648$ Total CL $2174720125$

Long$-$term Debt $19,23716,683$

Total Liab. $4098436808$

Common Stock $64606371$

Retained Earnings $63678069$

Total Equity $1282714440$

Total L and E $5381151248$