The following is a summary of information presented on the financial statements of a company on December 31, 2025. Account Net Sales Revenue Cost of Goods Sold Gross Profit Selling Expenses Net Income Before Income Tax Expense Income Tax Expense Net Income 2025 2024 $602,000 $505,000 451,000 401,000 151,000 52,000 104,000 51,000 53,000 18,000 $35,000 99,000 37,000 $62,000 With respect to net sales revenue, a horizontal analysis reveals O A. a decrease of $50,000 in net sales revenue OB. a 237.22% decrease in net sales revenue OC. a 19.21% increase in net sales revenue O D. a $50,000 increase in net sales revenue

The following is a summary of information presented on the financial statements of a company on December 31, 2025 With respect to net sales revenue, a horizontal analysis reveals A. a decrease of $50,000 in net sales revenue B. a 237.22% decrease in net sales revenue C. a 19.21% increase in net sales revenue D. a $50,000 increase in net sales revenue