A company has sales of $5,840,000 and COGS of $4,745,000. Which of the following current asset changes will occur if the company collects receivables four days faster while taking seven days longer to sell inventory?

A.) A net increase in current assets of $27,000

B.) A net decrease in current assets of $64,000

C.) A net decrease in current assets of $91,000

D.) A net increase in current assets of $155,000