Calculate each number and discuss the quality of Groupon's earnings (FY 2018) by focusing on accrual quality (Use beginning and ending balance of NOA, COA, and NCOA and show your calculation. To evaluate the earnings quality, refer to the Figure 1 - Percentile Cut-offs for the Historical Distributions of Accruals Components), Please [Discussion of Earnings Quality]

Inputs 2018 Net Operating Assets (NOA) Current Net Operating Asset (COA) Noncurrent Net Operating Assets (NCOA) Operating Accruals Current Operating Accruals Noncurrent Operating Accruals Accrual Component 50th 75th 90th percentile percentile percentile Operating Accruals 0.08 0.20 0.38 Current Operating 0.01 0.05 0.11 Accruals Non-Current Operating 0.02 0.06 0.14 Accruals % Sales Growth 0.09 0.21 0.39 Growth in NOA turnover 0.01 0.09 0.20 Figure I- Percentile Cut-offs for the Historical Distributions of Accruals Components