Selected data from the financial statements of Bloom's Garden Centre is provided below.

2014

2013

Accounts receivable

$70 000

$46 000

Inventory

10 000

17 000

Total assets

470 000

360 000

Net sales

380 000

270 000

Cost of goods sold

170 000

220 000

Which of the following would be found through ratio analysis of Bloom's financial statements?

A.The receivable turnover ratio is 2.28 in 2014

B. Current assets increased 26.98% during 2014

C. Accounts receivable increased $24 000 during 2014

D. Cost of goods sold increased $50 000 or 22.72% in 2014