The following is a summary of information presented on the financial statements of a company on December 31, 2025. Account 2025 2024 Current Assets $82,000 $71,000 Accounts Receivable 92,000 68,000 Merchandise Inventory 65,000 58,000 Current Liabilities 52,000 48,000 Long-term Liabilities 44,000 53,000 Common Stock 73,000 53,000 Retained Earnings 70,000 43,000 With respect to long-term liabilities, a horizontal analysis reveals A. long-term liabilities decreased by $4,000 OB. long-term liabilities decreased by $20,000 OC. long-term liabilities decreased by 37.74% OD. long-term liabilities decreased by 16.98%