Explanation

Cash Flow Accruals Ratio Formula: $\text{Cash Flow Accruals Ratio} = \frac{\text{Net Income} - \text{Operating Cash Flow}}{\text{Average Net Operating Assets}}$

Calculation: $\text{Accruals} = \text{Net Income} - \text{Operating Cash Flow} = 15,200 - 14,800 = 400$

$\text{Cash Flow Accruals Ratio} = \frac{400}{82,500} = 0.004848$

$\text{Cash Flow Accruals Ratio} = 0.4848\% \approx 0.5\%$

Answer: A (0.5%)

Note: The financing and investing cash flows are not used in this calculation - only net income, operating cash flow, and average net operating assets are relevant for the cash flow accruals ratio.