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The following is a summary of information presented on the financial statements of a company on December 31, 2019 Account Net Sales Revenue Cost of Goods Sold Gross Profit Selling Expenses Net Income Before Income Tax Expense Income Tax Expense Net Income 2018 $600,000 $501,000 455,000 400,000 $145,000 $101,000 53,000 $95,000 $48,000 24,000 $59,000 $24,000 2019 50,000 36,000 With respect to net income, a horizontal analysis reveals (Round your answer to two decimal places.) O A. a $24,000 increase in net income O B. a 145.83% increase in net income C. that net income is 14.58% of net sales revenue O D. a 145.83% decrease in net income