I need Accounting help please

A company reported the following amounts in its financial statements: 2015 Average inventory $100,000 Cost of goods sold 2,000,000 2014 $60,000 1,500,000 From 2014 to 2015, the company's efficiency in managing inventory was a. Improving, because the inventory turnover ratio is increasing b. Declining, because the inventory turnover ratio is increasing. c. Declining, because the inventory turnover ratio is decreasing d. Improving, because the inventory turnover ratio is decreasing