A company's common-size statement lists two years, 20X3 and 20X4. In 20X3, the inventories line was five percent, and in 20X4 the inventories line was seven percent. Which one of the following could an underwriter infer from this information? Select one: A. The percentage of inventories to total assets increased B. Percent of inventories changed with inflation C. Inventories increased by two percent D. Inventories fell by two percent