The following is a summary of information presented on the financial statements of a company on December 31, 2019 Account 2019 2018 Current Assets 587,000 $73,000 Accounts Receivable 85,000 81,000 Merchandise Inventory 63,000 56,000 Current Liabilities 53,000 51,000 Long-term Liabilities 44000 52,000 Common Stock 70,000 57,000 Retained Earnings 68,000 50,000 With respect to long-term liabilities, a horizontal analysis reveals A. long-term liabilities decreased by $2,000 B. long-term liabilities decreased by 22.81% C. long-term liabilities decreased by $13,000 D. long-term liabilities decreased by 15.38%