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

$ $606$ comma $000$

$ $502$ comma $000$

Cost of Goods Sold

$451$ comma $000$

$404$ comma $000$

Gross Profit

$ $155$ comma $000$

$ $98$ comma $000$

Selling Expenses

$51$ comma $000$

$54$ comma $000$

Net Income Before Income Tax Expense

$ $104$ comma $000$

$ $44$ comma $000$

Income Tax Expense

$40$ comma $000$

$22$ comma $000$

Net Income

$ $64$ comma $000$

$ $22$ comma $000$

With respect to net$$ income, a horizontal analysis reveals$\_\_\_\_\_\_\_\_.($Round your answer to two decimal$$ places.$)$

Question content area bottom

Part $1$

A$.$

a $190\mathrm{.}91\%$ increase in net income

B$.$

that net income is $19\mathrm{.}09\%$ of net sales revenue

C$.$

a $190\mathrm{.}91\%$ decrease in net income

D$.$

a $ $22$ comma $000$ increase in net income