the bristol corporation data for the current year and prior year is as follows

Current liabilities Long-term liabilities Common stock (5,000 shares) Retained earnings Net sales revenue COGS Gross Profit Selling/General expenses Not income before taxes Income tax expense Net Income $83,500 $37.000 $47 880 $18,420 $618,000 $478,140 $139,860 $47,860 $92,000 $23,000 $69,000 $55,000 $30,000 $42.000 $17,000 $515,000 $385.000 $130,000 $50,000 $80,000 $20,000 $60,000 With respect to current liabilities, what would a horizontal analysis roport? OA. The current ratio is 2 23 OB. Current liabilities are 1.26% of total capital OC. Current liabilities saw a 34 13% increase from the prior yoar to the current year OD. Current liabilities saw a 51.82% increase from the prior year to the current year Prior year The Bristol Corporation data for the current year and prior year is as follows: Account Current year Current assets S76,200 AR $59 400 Mdse Inventory $51,200 Current liabilities $83,500 Long-term liabilities S37,000 Common stock (5,000 shares) $47,880 Retained earnings $18.420 Net sales revenue $618,000 COGS $478.140 Gross Profit $139,860 $60,000 $44 000 $40,000 $55,000 $30.000 $42.000 $17,000 $515,000 $385.000 $130 000 OA. The current ratio is 2.23 B. Current liabilities are 1.26% of total capital OC. Current liabilities saw a 34 13% increase from the prior year to the current year OD. Current liabilities saw a 51.82% increase from the prior year to the current year