A company has sales of $5,840,000 and cost of goods sold 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