Using the data on the Current Assets of two Colleges of Education, which college is operating efficiently, and on what basis? What are some of the implications if you are the Dean of College X and College Y? 

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