Jim Short's Company makes clothing for schools. Sales in $201$ were $$4,820,000.$ Assets were as follows:

a$.$ Compute the following:

Note: Round your answers to $2$ decimal places.

b$.$ In $202,$ sales increased to $$5,740,000$ and the assets for that year were as follows:

Compute the following:

Note: Round your answers to $2$ decimal places.

c$.$ Is there an improvement or a decline in the total asset turnover?

Decline

Improvement