The following is a summary of information presented on the financial statements of a company on December 31, 2019. Account 2019 2018 Current Assets $84,000 $77,000 Accounts Receivable 92,000 67,000 Merchandise Inventory 64,000 57,000 Current Liabilities 52,000 46,000 Long-term Liabilities 41,000 54,000 Common Stock 77,000 51,000 Retained Earnings 70,000 50,000 With respect to long-term liabilities, a horizontal analysis reveals O A. long-term liabilities decreased by 50.98% O B . long-term liabilities decreased by $6,000 O c. long-term liabilities decreased by 24.07% OD. long-term liabilities decreased by $26,000