The following information is extracted from the accounts of Dolphin Trucking:

Based on the information above, calculate ratios to make intra$-$firm comparisons:

a$.$ Asset Turnover $($Net Asset Turnover$)$

b$.$ Rate of Stock Turnover $($Rate of Turnover of Stock$)$

c$.$ Receivable Days Ratio

d$.$ Discuss the financial efficiency of Dolphin Trucking in $2010$ and $2011.$