Derek Smith, CPA has gathered information during the audit of Green Acres. Based on the description below of what Derek uncovered, select the management assertion and account description that best matches the concern or situation identified Information: When reviewing the working capital of the company, Derek noticed an increase in the company's current ratio due to a significant decrease in the current liabilities. Current assets remained essentially unchanged from the prior year. What is Derek concerned about?

A. Valuation of the current liabilities

B. Completeness of the current liabilities

C. Accuracy of the current liabilities

D. Existence of the current liabilities