Calculate Net operating assets and common shareholders' equity.

$ million 35,200 291 Year ended 31 December 2019 Sales Interest expense minus interest income Earnings before tax Tax expense Comprehensive income (CE) 13,168 2,384 11,809 OA-OL As at 31 December 2019 $ million Net operating working capital (OWC) 936 OA Net non-current operating assets (NNCOA) 42,287 Net financial obligations (NFO) 11,906 e ve NFA a) Calculate NOA (net operating assets) and CSE (common shareholders' equity) at the end of 2019. (2 marks)