You are analyzing the relationship between accruals and earnings quality for two major banks, Bank of America Corporation and JPMorgan Chase & Co., for the fiscal year 2023.

Requirements:

1. Bank of America reported net income of $20 billion and cash flow from operations of $25 billion for the fiscal year 2023. JPMorgan Chase reported net income of $25 billion and cash flow from operations of $30 billion during the same period.
2. Calculate the accruals for both Bank of America and JPMorgan Chase.
3. Analyze and discuss the impact of accruals on the earnings quality and financial performance metrics of Bank of America and JPMorgan Chase, considering their business models and risk profiles.