The following is the balance sheet for Staples for 2017.

STAPLES, INC. AND SUBSIDIARIES
Consolidated Balance Sheets

(in millions)	January 28, 2017
Cash and cash equivalents	$1,137
Receivables, net	1,538
Merchandise inventories, net	1,737
Prepaid expenses and other current assets	251
Current assets of discontinued operations	568
Total current assets	5,231
Net property and equipment	1,147
Intangible assets, net	205
Goodwill	1,290
Other assets	398
Total assets	$8,271
Accounts payable	$1,706
Accrued expenses and other current liabilities	1,023
Debt maturing within one year	519
Current liabilities of discontinued operations	402
Total current liabilities	3,650
Long-term debt	529
Other long-term obligations	396
Common stock	1
Additional paid-in capital	5,067
Accumulated other comprehensive loss	(1,053	)
Retained earnings	5,092
Treasury stock	(5,419	)
Total Staples, Inc. stockholders' equity	3,688
Noncontrolling interest	8
Total stockholders' equity	3,696
Total liabilities and stockholders' equity	$8,271

Required:

a.	Calculate operating assets for 2017.
b.	Calculate operating liabilities for 2017.
c.	Determine net operating assets (NOA) for 2017.