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 $601,000 $503,000 Cost of Goods Sold 457.000 406.000 Gross Profit 97,000 144,000 53.000 55.000 Selling Expenses Net Income Before Income Tax Expense Income Tax Expense 91,000 42,000 42.000 20,000 Net Income $49.000 $22.000 With respect to net sales revenue, a horizontal analysis reveals a 237.77% decrease in net sales revenue a $51,000 increase in net sales revenue OB. a 19.48% increase in net sales revenue a decrease of $51,000 in net sales revenue