Q 12.31: An analysis of financial statements of Rozier Incorporated revealed the following trends for its reported liabilities over the past five years. 2008 2009 2010 2011 2012 Accounts payable 100% 98% 102% 106% 101% Notes payable 100% 95% 90% 85% 80% Long term debt 100% 80% 60% 40% 20% What was the percentage change in accounts payable between 2009 and 2010 if accounts payable were $21,400 for 2008? A a decrease of 3.9% B an increase of 3.9% C an increase of 4.1 % D a decrease of 4.1%