2025 The following is a summary of information presented on the financial statements of a company on December 31, 2025 Account Net Sales Revenue 2024 $608,000 $505,000 Cost of Goods Sold 454,000 402,000 Gross Profit $154,000 $103,000 Selling Expenses 54,000 57,000 Net Income Before Income Tax Expense $100,000 $46,000 Income Tax Expense 40,000 25,000 Net Income $60,000 $21,000 With respect to net income, a horizontal analysis reveals (Round your answer to two decimal places.) OA. that net income is 18.57% of net sales revenue OB. a 185.71% increase in net income OC. a 185.71% decrease in net income OD. a $21.000 increase in net income