The comparative statements of financial position for Abdul Samad Al-Qurashi is listed below: Abdul Samad Al Qurashi Comparative Statements of Financial Position December 31 2016 2017 Buildings RO 220,000 RO 240,000 Retained Earnings 240,000 260,000 Account Receivable 160,000 260,000 Share Capital 280,000 350,000 Land 120,000 220,000 Non-Current Liabilities 160,000 100,000 Equipment 160,000 180,000 Cash 140,000 100,000 Current Liabilities 120,000 290,000 Using Horizontal Analysis, the difference in % for Total Liabilities is: Select one: O a. 38.20% O b. None of the answers are correct OC. 40% O d.-36.5% O e. 28.57% Address AR to fo to + IL