same question had to scroll down

This Question: 2 pts 9 of 21 (1 complete) The following is summary of information presented on the financial statements of a company on December 31, 2019. Account 2019 2018 Current Assets $67,000 $50,000 Accounts Receivable 81,000 79,000 Merchandise Inventory 51,000 42,000 Current Liabilities 74,000 54,000 Long-term Liabilities 30,000 50,000 Common Stock 55,000 40,000 Retained Earnings 40,000 27,000 Net Sales Revenue $525,000 $507,000 403,000 396,000 Cost of Goods Sold A. a current ratio of 0.91 B. that current liabilities are 37.19% of total equity O c. a 37.04% increase in current liabilities OD. a 27.03% increase in current liabilities Long-term Liabilities Common Stock Retained Earnings 30,000 55,000 40,000 50,000 40,000 27,000 Net Sales Revenue $525,000 Cost of Goods Sold 403,000 Gross Profit $122,000 Selling Expenses 47,000 Net Income Before Income Tax Expense $75,000 Income Tax Expense 29,000 Net Income $46,000 With respect to current liabilities, a horizontal analysis reveals $507,000 396,000 $111,000 51,000 $60,000 $16,700 $43,300 (Round your answer to two decimal places.) O A. a current ratio of 0.91 B. that current liabilities are 37.19% of total equity c. a 37.04% increase in current liabilities D. a 27.03% increase in current liabilities