Non-current asset turnover measures efficiency in using assets to generate revenue Steps:

• Identify the formula: non-current asset turnover = revenue from operations ÷ average non-current assets.
• Note the given data: revenue $340,000; only closing non-current assets$75,000 provided.
• Recognize that average assets require opening and closing values (or equivalent) for accurate calculation.
• Conclude insufficient data for average, as only year-end figure given.

Not enough information.

Why D is correct:

• Cannot confirm without full data, but if average assets were approximately $53,000 (e.g., from unstated opening balance), then$340,000 ÷ $52,959 ≈ 6.42 times.

Why the others are wrong:

• A: Too low; implies assets around $283,000, exceeding given$75,000.
• B: Too low; implies assets around $227,000, exceeding given$75,000.
• C: Close to year-end calculation ($340,000 ÷$75,000 = 4.53), but uses single value instead of average.

Final answer: D