Andy Watson, CPA, is a senior auditor on the audit of Carison Incorporated. Andy is reviewing the results of analytical procedures related to inventory. For results $($a$),($b$),$ and $($c$),$ select the explanation that is most likely to be consistent with the change described $(1)$ Inventory increased as of year$-$end. $(2)$ Debt outstanding increased $(3)$ A larger percentage of sales occurred during the last month of $20\backslash$times $8,$ as compared to $20$X$7.(4)$ Interest expense increased during $20\backslash$times $8$ due to the acquisition of new debt. $(5)$ The percentage of tox included in the provision for income toxes for $20\backslash$times $8$ is less than the percentage used in $20\backslash$times $7.(6)$ Increases in costs of purchases were not completely passed on to customers through higher selling prices. $(7)$ Owners' equity increased due to retention of profits. $(8)$ Interest expense increased during $20\backslash$times $8(9)$ A significant amount of long term debt became current at the end of $20\backslash$times $8$