You are calculating the accruals ratio for two leading technology companies, Microsoft Corporation and Alphabet Inc. (Google), for the fiscal year 2023.

Requirements:

1. Microsoft reported net income of $30 billion and cash flow from operations of $35 billion for the fiscal year 2023. Alphabet reported net income of $25 billion and cash flow from operations of $30 billion during the same period.
2. Calculate the accruals for both Microsoft and Alphabet.
3. Calculate the accruals ratio for both Microsoft and Alphabet using the formula: Accruals Ratio = (Net Income - Cash Flow from Operations) / Total Assets.