5. Beta Corp. has calculated the following asset management ratios:

Asset management	20X5	20X4
A/R Turnover	3.3	5.1
Inventory turnover	1.4	1.2

Based on the above ratios, which of the following statements is true?

a) Beta was more efficient in collecting its credit sales from customers in 20X5 than in the prior year. It was also more efficient in turning inventory into sales than in the prior year.

b) Beta was less efficient in collecting its credit sales from customers in 20X5 than in the prior year. It was also less efficient in turning inventory into sales than in the prior year.

c) Beta was less efficient in collecting its credit sales from customers in 20X5 than in the prior year. However, it was more efficient in turning inventory into sales than in the prior year.

d) Beta was more efficient in collecting its credit sales from customers in 20X5 than in the prior year. However, it was less efficient in turning inventory into sales than in the prior year.