Presented are the income statements of RiRa and Tir Na Nog Distillery companies for the current year: RiRa Tir Na Nog Net sales revenue $487,000 100.00% $500,000 100.00% COGS 400,800 82.3% 395,000 79.00% Gross Profit 86,200 17.7% 105,000 21.00% Selling/Gen Expenses 20,700 4.25% 50,000 10.00% Income from operations 65,500 13.45% 55,000 11.00% Income tax expense 17,100 3.51% 16,500 3.30% Net Income $48,400.00 9.94% $38,500 7.70% Which company has the better relationship between gross profit and net sales revenue? O A. RiRa OB. Tir Na Nog OC. Impossible to determine O D. Both have the same relationship A cash flow statement shows $19,000 from operations, ($8,800) from investing, and $25,000 from financing. The cash balance must have increased or decreased by O A. $52,800. O B. $35,200. O C. $44,000. O D. $16,200