Use the following Balance Sheets for Snap-On and Compute the average net operating assets (NOA) for 2019.

Snap-on Incorporated Consolidated Balance Sheets
		Fiscal Year End
(Amounts in millions, except share data)		2019		2018
ASSETS
Current assets:
Cash and cash equivalents		184.5		140.9
Trade and other accounts receivable net		694.6		692.6
Finance receivables net		530.1		518.5
Contract receivables net		100.7		98.3
Inventories net		760.4		673.8
Prepaid expenses and other assets		110.2		92.8
Total current assets		2,380.5		2,216.9
Property and equipment net		521.5		495.1
Operating lease right-of-use assets		55.6		-
Deferred income tax assets		52.3		64.7
Long-term finance receivables net		1,103.5		1,074.4
Long-term contract receivables net		360.1		344.9
Goodwill		913.8		902.2
Other intangibles net		243.9		232.9
Other assets		69.2		42.0
Total assets		5,700.4		5,373.1
LIABILITIES AND EQUITY
Current liabilities:
Notes payable		202.9		186.3
Accounts payable		198.5		201.1
Accrued benefits		53.3		52.0
Accrued compensation		53.9		71.5
Franchisee deposits		68.2		67.5
Other accrued liabilities		370.8		373.6
Total current liabilities		947.6		952.0
Long-term debt		946.9		946.0
Deferred income tax liabilities		69.3		41.4
Retiree health care benefits		33.6		31.8
Pension liabilities		122.1		171.3
Operating lease liabilities		37.5		-
Other long-term liabilities		105.7		112.0
Total liabilities		2,262.7		2,254.5
Commitments and contingencies (Note 15)
Equity
Shareholders equity attributable to Snap-on Incorporated:
Preferred stock (authorized 15,000,000 shares of $1 par value; none outstanding)		-		-
Common stock (authorized 250,000,000 shares of $1 par value; issued 67,423,106 and 67,415,091 shares, respectively)		67.4		67.4
Additional paid-in capital		379.1		359.4
Retained earnings		4,779.7		4,257.6
Accumulated other comprehensive loss		(507.9)		(462.2)
Treasury stock at cost (12,772,882 and 11,804,310 shares, respectively)		(1,309.2)		(1,123.4)
Total shareholders equity attributable to Snap-on Incorporated		3,409.1		3,098.8
Noncontrolling interests		21.7		19.8
Total equity		3,430.8		3,118.6
Total liabilities and equity		5,693.5		5,373.1

A. 4,080.7

B. 4,275.3

C. 4,440,5

D. 4,256.5