Develop common size financials for Walmart for the last 3 years. For that same period, compute for Walmart the ratios such as Liquidity ratios; Solvency ratios; Activity ratios & Profitability ratios.

• Given these data, which financial statement items do you believe should have been of particular interest to the auditor in the current year audit.
• Give 5 examples and rationale of why it is of particular interest.

can use this link : https://d18rn0p25nwr6d.cloudfront.net/CIK-0000104169/598c8825-536a-4371-ab8a-98b9ee761c43.pdf

Consolidated Statements of Income - USD ($)	12 Months Ended
shares in Millions, $ in Millions
	Jan. 31, 2021	Jan. 31, 2020	Jan. 31, 2019
Revenues:
Net sales	$555,233		$519,926		$510,329
Membership and other income	3,918		4,038		4,076
Total revenues	559,151		523,964		514,405
Costs and expenses:
Cost of sales	420,315		394,605		385,301
Operating, selling, general and administrative expenses	116,288		108,791		107,147
Operating income	22,548		20,568		21,957
Interest:
Debt	1,976		2,262		1,975
Finance, capital lease and financing obligations	339		337		371
Interest income	-121		-189		-217
Interest, net	2,194		2,410		2,129
Other (gains) and losses	-210		-1,958		8,368
Income before income taxes	20,564		20,116		11,460
Provision for income taxes	6,858		4,915		4,281
Consolidated net income	13,706		15,201		7,179
Consolidated net income attributable to noncontrolling interest	-196		-320		-509
Consolidated net income attributable to Walmart	$13,510		$14,881		$6,670
Net income per common share:
Basic net income per common share attributable to Walmart (in USD per share)	$4.77		$5.22		$2.28
Diluted net income per common share attributable to Walmart (in USD per share)	$4.75		$5.19		$2.26
Weighted-average common shares outstanding:
Basic (in shares)	2,831		2,850		2,929
Diluted (in shares)	2,847		2,868		2,945
Dividends declared per common share (in USD per share)	$2.16		$2.12		$2.08

Consolidated Balance Sheets - USD ($)	Jan. 31, 2021	Jan. 31, 2020	Jan. 31, 2019
$ in Millions
Current assets:
Cash and cash equivalents	$17,741	$9,465	$7,722
Receivables, net	6,516	6,284	6,283
Inventories	44,949	44,435	44,269
Prepaid expenses and other	20,861	1,622	3,623
Total current assets	90,067	61,806	61,897
Property and equipment, net	92,201	105,208	104,317
Operating lease right-of-use assets	13,642	17,424	0
Finance lease right-of-use assets, net	4,005	4,417	0
Property under capital lease and financing obligations, net		0	7,078
Goodwill	28,983	31,073	31,181
Other long-term assets	23,598	16,567	14,822
Total assets	252,496	236,495	219,295
Current liabilities:
Short-term borrowings	224	575	5,225
Accounts payable	49,141	46,973	47,060
Accrued liabilities	37,966	22,296	22,159
Accrued income taxes	242	280	428
Long-term debt due within one year	3,115	5,362	1,876
Operating lease obligations due within one year	1,466	1,793	0
Finance lease obligations due within one year	491	511	0
Capital lease and fiancing obligations due within one year		0	729
Total current liabilities	92,645	77,790	77,477
Long-term debt	41,194	43,714	43,520
Long-term operating lease obligations	12,909	16,171	0
Long-term finance lease obligations	3,847	4,307	0
long term capital lease and fianciang obligations			6,683
Deferred income taxes and other	14,370	12,961	11,981
Commitments and contingencies
Equity:
Common stock	282	284	288
Capital in excess of par value	3,646	3,247	2,965
Retained earnings	88,763	83,943	80,785
Accumulated other comprehensive loss	-11,766	-12,805	-11,542
Total Walmart shareholders' equity	80,925	74,669	72,496
Noncontrolling interest	6,606	6,883	7,138
Total equity	87,531	81,552	79,634
Total liabilities and equity	$252,496	$236,495	$219,295