BENTONVILLE, Ark. -- Wal-Mart Stores here said last week the company had record earnings and sales in the 13-week fourth quarter ended Jan. 31. t sales for the fiscal year ended Jan. 31 were up 20% to $165 billion, and net income increased 22.7% to $5.4 billion, a figure that includes the $198 million cost of an accounting change for membership revenue recognition. In the Wal-Mart Stores segment, which includes the company's supercenters, sales rose 12.6% to $31.7 billion and operating ...

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