Answer: 9.5%

## Explanation **Balance Sheet Accruals Ratio Formula:** \[ \text{Balance Sheet Accruals Ratio} = \frac{\text{Change in Net Operating Assets}}{\text{Average Net Operating Assets}} \] **Step 1: Calculate Change in Net Operating Assets** \[ \Delta \text{NOA} = \text{NOA}_{\text{current}} - \text{NOA}_{\text{prior}} = 84 - 76 = 8 \] **Step 2: Calculate Average Net Operating Assets** \[ \text{Average NOA} = \frac{\text{NOA}_{\text{current}} + \text{NOA}_{\text{prior}}}{2} = \frac{84 + 76}{2} = \frac{160}{2} = 80 \] **Step 3: Calculate Balance Sheet Accruals Ratio** \[ \text{Balance Sheet Accruals Ratio} = \frac{8}{80} = 0.10 = 10.0\% \] Wait, let me double-check the calculation: \[ \text{Ratio} = \frac{8}{80} = 0.10 = 10.0\% \] Actually, the answer should be **C (10.0%)**. **Correction:** The calculation shows 10.0%, which matches option C. **Final Answer: C (10.0%)**

Author: LeetQuiz Editorial Team