##### 71 An analyst gathers the following information (in € millions) about a company: | | Most Recent Year | Prior Year | |----------------|------------------|------------| | Operating assets | 128 | 117 | | Operating liabilities | 44 | 41 | | Net operating assets | 84 | 76 | The company's balance sheet accruals ratio for the most recent year is closest to: | Chartered Financial Analyst Level 2 Quiz - LeetQuiz