Simon Companys year-end balance sheets follow.

At December 31	2017			2016			2015
Assets
Cash	$	31,600		$	36,000		$	38,200
Accounts receivable, net		89,400			61,500			50,500
Merchandise inventory		110,500			83,000			53,000
Prepaid expenses		10,700			9,300			4,900
Plant assets, net		281,000			257,500			228,000
Total assets	$	523,200		$	447,300		$	374,600
Liabilities and Equity
Accounts payable	$	128,400		$	73,000		$	51,200
Long-term notes payable secured by mortgages on plant assets		96,000			101,500			80,200
Common stock, $10 par value		162,000			162,000			162,000
Retained earnings		136,800			110,800			81,200
Total liabilities and equity	$	523,200		$	447,300		$	374,600

The companys income statements for the years ended December 31, 2017 and 2016, follow.

For Year Ended December 31	2017						2016
Sales				$	715,000					$	540,000
Cost of goods sold	$	429,000					$	340,200
Other operating expenses		207,350						135,000
Interest expense		11,600						13,200
Income taxes		9,550						8,775
Total costs and expenses					657,500						497,175
Net income				$	57,500					$	42,825
Earnings per share				$	3.55					$	2.64

Evaluate the company's efficiency and profitability by computing the following for 2017 and 2016.

(2) Total asset turnover. Total Asset Turnover 1 Choose Denominator: Choose Numerator: Total Asset Turnover Total asset turnover 2017 times 2016 times