The following is a summary of information presented on the financial statements of a company on December 31, 2026. Account 2025 2024 Net Sales Revenue $600,000 $500,000 Cost of Goods Sold 453,000 404,000 Gross Profit 5147.000 $99.000 Selling Expenses 52,000 67,000 Net Income Before Income Tax Expense $95.000 $42.000 Income Tax Expenso 24 000 Net Income 555,000 $18,000 With respect to net income, a horizontal analysis reveals (Round your answer to two decimal places) 40.000 QA a $18,000 increase in net income OB. that net income is 20.56% of net sales revenue Oca 205.56% increase in net income OD. a 205.56% decrease in net income