The following is a summary of information presented on the financial statements of a company on December 31, 2019. Account 2019 2018 Current Assets $85,000 $73,000 Accounts Receivable 86,000 79,000 Merchandise Inventory 63,000 58,000 Current Liabilities 53,000 50,000 Long-term Liabilities 39,000 55,000 Common Stock 74,000 56,000 Retained Earnings 68,000 49,000 With respect to long-term liabilities, a horizontal analysis reveals O A. long-term liabilities decreased by $3,000 O B. long-term liabilities decreased by $18,000 OC. long-term liabilities decreased by 29.09% OD. long-term liabilities decreased by 32.14%