Consolidated Balance Sheets - USD ($) $ in Millions	Jan. 31, 2021	Jan. 31, 2020
Current assets:
Cash and cash equivalents	$ 17,741	$ 9,465
Receivables, net	6,516	6,284
Inventories	44,949	44,435
Prepaid expenses and other	20,861	1,622
Total current assets	90,067	61,806
Property and equipment, net	92,201	105,208
Operating lease right-of-use assets	13,642	17,424
Finance lease right-of-use assets, net	4,005	4,417
Goodwill	28,983	31,073
Other long-term assets	23,598	16,567
Total assets	252,496	236,495
Current liabilities:
Short-term borrowings	224	575
Accounts payable	49,141	46,973
Accrued liabilities	37,966	22,296
Accrued income taxes	242	280
Long-term debt due within one year	3,115	5,362
Operating lease obligations due within one year	1,466	1,793
Finance lease obligations due within one year	491	511
Total current liabilities	92,645	77,790
Long-term debt	41,194	43,714
Long-term operating lease obligations	12,909	16,171
Long-term finance lease obligations	3,847	4,307
Deferred income taxes and other	14,370	12,961
Commitments and contingencies
Equity:
Common stock	282	284
Capital in excess of par value	3,646	3,247
Retained earnings	88,763	83,943
Accumulated other comprehensive loss	(11,766)	(12,805)
Total Walmart shareholders' equity	80,925	74,669
Noncontrolling interest	6,606	6,883
Total equity	87,531	81,552
Total liabilities and equity	$ 252,496	$ 236,495

CONSOLIDATED BALANCE SHEETS -

USD ($) $ in Thousands

Current Assets:

Cash and cash equivalents

Short-term investments

Receivables

Inventories

Prepaid expenses and other current assets

Total Current Assets

Property, Plant, and Equipment:

Land and land improvements

Buildings

Machinery and equipment

Construction in progress

Property, Plant, and Equipment

Less accumulated depreciation

Net Property, Plant, and Equipment

Goodwill and Other Intangible Assets

Deferred Income Taxes

Other Assets

Total Assets

Current Liabilities:

Accounts payable and accrued expenses

Current maturities of long-term debt

Current maturities of other long-term obligations

Total Current Liabilities

Long-Term Debt

Other Long-Term Liabilities

Deferred Income Taxes

HNI Corporation shareholders' equity:

Common stock

Additional paid-in capital

Retained earnings

Accumulated other comprehensive income (loss)

Total HNI Corporation shareholders' equity

Non-controlling interest

Total Equity

Total Liabilities and Equity

You will need to perform BOTH rate of change analysis AND common size analysis