Current Asset of Current Asset of College X College Y Beginning Asset Php 5,600,000 Php 4,500,000 Ending Asset Php 6,500,000 Php 7,000,050 Average Total Assets Php 6,050,000 Php 5,750,025 Net Sales Php 3,170,000 Php 4,500,625 Asset Turnover Ratio 0.52 0.78