The following is a summary of information presented on the financial statements of a company on December 31, 2025 Account 2025 Cash Accounts Receivable Merchandise Inventory Current Liabilities Long-term Liabilities Common Stock Retained Earnings 2024 $ 90,000 $ 70,000 80,000 84,000 65,000 55,000 40,000 61,000 57,000 41,000 70,000 57,000 68,000 50,000 With respect to long-term liabilities, a horizontal analysis reveals A. an increase of 39.02% OB. a decrease of 28.07% OC. a decrease of 39.02% OD. an increase of 28.07% (Round your answer to two decimal places.)