Company B had the following ratio results the last three years of operations: Gross Profit Rate & Profit Margin Analysis- Company B 12.0% 10.0% 80% 6.0% 40% 20% 0.0% 2018 2019 2020 2021 Gross Proft Rate -Prots Margh Note: Gross Profit Rate is calculated as Gross Profit Dollars divided by Net Sales. Profit Margin is calculated as Net income divided by Net Sales Based upon the above, Flyer Corp.: OA experienced a decline in overall profitability during the years shown. B. experienced a decline in its merchandise profit over the years shown. OC. experienced a decline in overall solvency during the years shown. D. experienced an improvement in its merchandise profit over the years shown