Presented below is selected data from the financial statements of Cycology, Inc. for the current and prior year: \begin{tabular}{|l|r|r||} \hline & 12/31/20X2 & 12/31/20X1 \\ \hline \hline Current assets & $430,000 & $220,000 \\ \hline \hline Total assets & $2,500,000 & $1,950,000 \\ \hline \hline Current liabilities & $210,000 & $180,000 \\ \hline \hline Total stockholders' equity & $1,290,000 & $770,000 \\ \hline \hline Net sales & $4,800,000 & $3,900,000 \\ \hline \hline Cost of Goods Sold & $3,200,000 & $2,690,000 \\ \hline \hline Gross profit & $1,600,000 & $1,210,000 \\ \hline \hline Wages expense & $973,000 & $869,000 \\ \hline \hline Supplies expense & $60,000 & $50,000 \\ \hline \hline Depreciation expense & $35,000 & $32,000 \\ \hline \hline Interest expense & $12,000 & $9,000 \\ \hline \hline Net income & $520,000 & $250,000 \\ \hline \hline \end{tabular} A horizontal analysis of the data would show (select all that apply): A. The current ratio for 202 is 2.05 . B. Current assets in 202 are 17.2% of total assets. C. Cost of goods sold increased 18.96% from 20X1 to 20X2. D. Cost of goods sold in 202 is 67.7% of net sales. E. Net income increased 108% from 201 to 202