The following is summary of information presented on the financial statements of a company on December 31, 2019, Account 2019 2018 Current Assets $65,000 $54,000 Accounts Receivable 85,000 75,000 Merchandise Inventory 51,000 41,000 OA, a current ratio of 0 93 OB. a 52.17% increase in current liabilities OC. that current liabilities are 34.83% of total equity D. a 34.29% increaso in current liabilities Accounts Receivable Merchandise Inventory Current Liabilities Long-term Liabilities Common Stock Retained Farinas 85,000 51,000 70,000 35,000 53,000 43 00 75,000 41,000 46,000 54,000 41,000 29.000 Retained Earnings 45, UUU 29, VVU Net Sales Revenue Cost of Goods Sold Gross Profit Selling Expenses $526,000 404,000 $122,000 48,000 $502,000 400,000 $102,000 50,000 Selling Expenses 48,000 Net Income Before Income Tax Expense $74,000 Income Tax Expense 28,000 Net Income $46,000 With respect to current liabilities, a horizontal analysis reveals 50,000 $52,000 $16,800 $35,200 (Round your answer to two decimal places.) OA, a current ratio of 0.93 B. a 52.17% increase in current liabilities O c. that current liabilities are 34.83% of total equity OD. a 34.29% increase in current liabilities