I need help to figure out, if you could show your work that would be great so I understand it for future problems. Thank you in advance!

The following is a summary of information presented on the financial statements of a company on December 31, 2019. Account 2019 2018 Net Sales Revenue $607,000 $501,000 Cost of Goods Sold 452,000 400,000 Gross Profit $155,000 $101,000 Selling Expenses 54,000 53,000 Net Income Before Income Tax Expense $101,000 $48,000 Income Tax Expense 39,000 19,000 Net Income $62,000 $29,000 With respect to net income, a horizontal analysis reveals (Round your answer to two decimal places.) O A. a 113.79% decrease in net income O B. that net income is 11.38% of net sales revenue O c. a $29,000 increase in net income O D. a 113.79% increase in net income