Suppose selected financial data of Target and Wal-Mart for 2020 are presented here (in millions) Wal-Mart Target Corporation Stores, Inc. Income Statement Data for Year $65,357 Net sales $408,214 Cost of goods sold 45,583 304,657 Selling and administrative expenses 15,101 79,607 Interest expense 707 2,065 Other income (expense) (94) (411) Income tax expense 1,384 7,139 2,488 $14,335 Net income Balance Sheet Data (End of Year) Current assets $18,424 $48,331 Noncurrent assets 26,109 122,375 $44,533 Total assets $170,706 Current liabilities $11,327 $55,561 Long-term debt 17,859 44,089 Total stockholders' equity 15,347 71,056 Total liabilities and stockholders' equity $44,533 $170,706 Beginning-of-Year Balances Beginning-of-Year Balances Total assets $44,106 $163,429 Total stockholders' equity 13,712 65,682 10,512 55,390 Current liabilities Total liabilities 30,394 97,747 Other Data $7,525 Average net accounts receivable $4,025 Average inventory 6,942 33,836 Net cash provided by operating activities 5,881 26,249 Capital expenditures 1,729 12,184 4,217 Dividends 496 days (5) Days in inventory days Profit margin (6) % X (7) Asset turnover times times (8) Return on assets % (9) Return on common stockholders' equity (10) Debt to assets ratio X (11) Times interest earned times times (12) Free cash flow million million 1