Net operating assets = operating assets-operating liabilities Net operating assets =100-40 =60 operating current assets = cash +accounts receivables+inventory = 10+50+40 =100 operating current liabilities = accounts payables+ accurals = 20+20 =40 Solution Net operating assets = operating assets-operating liabilities Net operating assets =100-40 =60 operating current assets = cash +accounts receivables+inventory = 10+50+40 =100 operating current liabilities = accounts payables+ accurals = 20+20 =40.