Calculate balance sheet based accruals ratio for Tesla for 2019. Comment on its level.

December 31, 2019 December 31 2018 5 6,266 246 1.324 3,552 703 12.103 3.616 193 9-19 3,113 366 307 2,090 6,271 11,330 6,138 10.396 1.218 339 198 393 269 NOS 282 68 422 372 Current assets Cash and cash equivalents Restricted cash Accounts receivable.net Inventory Prepaid expenses and other current assets Total current assets Operating kase vehicles, net Solar energy systems, net Property, plant and equipment, net Operating kase right-of-use assets Intangible assets, net Goodwill MyPower entomer notes receivable, set of current portion Restricted cash net of current Motion O assets Total Llabilities Current liabilities Accounts payable Acerulabilities and other Dle femed revenue Relevalueries Customer deposits Current portion of debrand finance ser Tal current liabilities Debt and lonel of current potion Deferred mus, of current portion Reule we guarante el of current portion Olemi liabilities Total liabilities 3405 3.771 2.905 163 793 726 75 10.667 9.000 December 31, 2019 December 31 2018 5 6,266 246 1.324 3,552 703 12.103 3.616 193 9-19 3,113 366 307 2,090 6,271 11,330 6,138 10.396 1.218 339 198 393 269 NOS 282 68 422 372 Current assets Cash and cash equivalents Restricted cash Accounts receivable.net Inventory Prepaid expenses and other current assets Total current assets Operating kase vehicles, net Solar energy systems, net Property, plant and equipment, net Operating kase right-of-use assets Intangible assets, net Goodwill MyPower entomer notes receivable, set of current portion Restricted cash net of current Motion O assets Total Llabilities Current liabilities Accounts payable Acerulabilities and other Dle femed revenue Relevalueries Customer deposits Current portion of debrand finance ser Tal current liabilities Debt and lonel of current potion Deferred mus, of current portion Reule we guarante el of current portion Olemi liabilities Total liabilities 3405 3.771 2.905 163 793 726 75 10.667 9.000