The following is a summary of information presented on the financial statements of a company on December 31, 2017.

Account	2017	2016
Net Sales Revenue	$601,000	$500,000
Cost of goods sold	456,000	405,000
Gross Profit	145,000	95,000
Selling Expense	51,000	53,0000
Net Income Before Income Tax Expense	94,000	42,000
Income Tax Expense	42,000	22,000
Net Income	$52,000	$20,000

With respect to net sales revenue, a horizontal analysis reveals ________.

A. a 239.2% decrease in net sales revenue

B. a $51,000 increase in net sales revenue

C. a 20.2% increase in net sales revenue

D. a decrease of $51,000 in net sales revenue