Extracts from the Profit and Loss Accounts for two years for a business are given in this

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Extracts from the Profit and Loss Accounts for two years for a business are given in this table:

What might explain the change in the gross profit margin in year 2?

A. An increase in sales 

B. An increase in the sales price 

C. A reduction in stock 

D. Suppliers offering higher cash discounts

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