The following is a summary of information presented on the financial statements of a company on December 31, 2019. Account 2019 2018 Net Sales Revenue $606,000 $505,000 Cost of Goods Sold 452,000 401,000 Gross Profit $154,000 $104,000 Selling Expenses 55,000 58,000 Net Income Before Income Tax Expense $99,000 $46,000 Income Tax Expense 39,000 25,000 Net Income $60,000 $21,000 With respect to net income, a horizontal analysis reveals (Round your answer to two decimal places.) O A. a $21,000 increase in net income B. a 185.71% decrease in net income C. that net income is 18.57% of net sales revenue D. a 185.71% increase in net income