The following is a summary of information presented on the financial statements of a company on December 31, 2025. Account 2025 2024 Net Sales Revenue $601,000 $502,000 Cost of Goods Sold 455,000 404,000 Gross Profit 146,000 98,000 Selling Expenses 51,000 52,000 Net Income Before Income Tax Expense 95,000 46,000 Income Tax Expense 35,000 23,000 Net Income $60,000 -$23,000 With respect to net sales revenue, a horizontal analysis reveals OA. a 238.25% decrease in net sales revenue OB. a 19.72% increase in net sales revenue OC. a $51,000 increase in net sales revenue OD. a decrease of $51,000 in net sales revenue