The following information relate to ABC company Purchases Shs. 130,000 Selling and Administrative Expenses 30,000 Merchandise inventory, 1/1/2020 20,000 Merchandise inventory, 12/31/2020 25,000 Sales Revenue 200,000 The management have discovered that the merchandise inventory, 12/31/2020 is not Shs. 25,000 but Shs. 16000. What is the effect of this change on the net profit ratio in percentage for 2020? Select one: 0 A. The net profit ratio in percentage will increase B. The net profit ratio in percentage will not change C. None of the above D. The net profit ratio in percentage will decrease