Please help!

The following data are taken from the comparative balance sheet prepared for Lord Company. Sales for Year 2 were $1,250,000. Sales for Year 1 were $800,000. Overall, Lord Company is more efficient at using its assets to generate sales in Year 2 than in Year 1. What asset is responsible for this increased efficiency? Year 2 Year 1 Cash 39,063 25,000 Accounts Receivable 62,500 -40,000 Inventories 36,875 30,000 Property, Plant, and Equipment 156,250 100,000 Total Assets 294,688 195,000 Property, Plant and Equipment Accounts receivable O Cash Inventory