An underwriter is conducting vertical analysis using a common-size balance sheet for the past two fiscal years. The underwriter notices the figure listed under "net receivables" is 11.5 percent for the current fiscal year compared to 9.5 percent for the prior fiscal year. These figures indicate that Select one: A. The balance of the company's net receivables increased by 2 percent. B. The company efficiency has decreased by 2 percent. C. The company's net sales increased by 2 percent. D. The percentage of net receivables to total assets increased by 2 percent