Sandy Shores, Inc. reported the following amounts in its financial statements: Average merchandise inventory Cost of goods sold 2018 $200,000 4,000,000 2017 $120,000 3,000,000 . From 2017 to 2018, the company's management of inventory is Oa, increasing, because the number of days' sales in inventory is getting larger Ob. increasing, because the number of days' sales in inventory is getting smaller. Oc. declining, because the number of days' sales in inventory is getting smaller, Od. declining, because the number of days' sales in inventory is getting larger