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