The following is summary of information presented on the financial statements of a company on December 31, 2015.

Account	2015	2014
Current Assets	$65,000	$50,000
Accounts Receivable	80,000	75,000
Merchandise Inventory	50,000	40,000
Current Liabilities	75,000	50,000
Long-term Liabilities	30,000	50,000
Common Stock	50,000	40,000
Retained Earnings	40,000	25,000
Net Sales Revenue	$525,000	$500,000
Cost of Goods Sold	400,000	395,000
Gross Profit	$125,000	$105,000
Selling Expenses	45,000	50,000
Net income before income tax expense	$80,000	$55,000
Income tax expense	24,000	16,500
Net Income	$56,000	$38,500

What would a horizontal analysis report show with respect to current liabilities?

		A. a current ratio of .87
		B. a 33.33% increase in current liabilities
		C. current liabilities are 38.46% of total capital
		D. a 50.00% increase in current liabilities