1. The Goodberry Corporation data for the current year and prior year is as follows:

   Account	Current year	Prior year
   Current assets	$75,600	$60,000
   A/R	$59,400	$44,000
   Mdse. Inventory	$51,200	$40,000
   Current liabilities	$71,500	$55,000
   Long-term liabilities	$36,000	$30,000
   Common stock (5,000 shares)	$47,460	$42,000
   Retained earnings	$31,240	$17,000
   Net sales revenue	$607,700	$515,000
   COGS	$474,700	$390,000
   Gross Profit	$133,000	$125,000
   Selling/General expenses	$44,080	$47,000
   Net income before taxes	$88,920	$78,000
   Income tax expense	$20,520	$18,000
   Net Income	$68,400	$60,000

   What would a horizontal analysis report with respect to selling/general expenses?

   	A.	There was a 6.21% decrease from prior to current year.
   	B.	Selling/general expenses are 7.25% of net sales revenue.
   	C.	The current ratio is 1.07.
   	D.	There was a 6.21% increase from prior to current year.