Ex 1-5 Accounting equation

The total assets and total liabilities of Dollar Tree Inc. and Target Corporation are shown below.

             Dollar Tree (in millions)    Target Corporation (in millions)
Assets                $2,381                                   $43,705
Liabilities              922                                      28,218

Determine the owners’ equity of each company.

Answer:
Dollar Tree’s owners’ equity:  $2,381 – $922 = $1,459
Target’s owners’ equity:  $43,705 – $28,218 = $15,487