Which of the following steps should be taken prior to filtering oil?

The correct choice is that both steps should be taken prior to filtering oil. Turning off the fryers is essential to ensure safety while handling the equipment and the hot oil, as it prevents any accidental burns or mishaps during the filtering process. The fryers need to be off to allow the oil to cool down to a safer temperature, making it easier and safer to filter.

Changing the filter paper is equally important because using fresh filter paper helps in effectively removing impurities from the oil. Used or dirty filter paper may not capture all the contaminants present in the oil, which can affect both the quality of the food and the efficiency of the fryers.

By completing both of these steps, you ensure that the filtering process is done safely and effectively, maintaining the quality of the oil and the overall operation of the fryers.