the horizontal analysis shows that the amount of total liabilities has

2019 2018 Amount Percentage Night Owl, Inc. reported the fol Increase (Decrease) (in millions) Assets Current assets: Cash Accounts receivable, net Merchandise inventory Total current assets Property, plant and equipment, net Other long-term assets Total assets $10,000 15,600 38,000 63,600 195,000 195,000 15.000 $273,600 $7,200 16,800 31.000 55,000 168,000 168,000 27.100 $250,100 $2,800 (1,200) 7,000 8,600 27,000 (12,100) $23,500 38.9% (7.1% 22.6% 15.6% 16.1% (44.6%) 9.4% Liabilities Current liabilities: Accounts payable Other current liabilities Total current liabilities Long-term notes payable Total liabilities Stockholders' Equity Common stock Paid-in capital in excess of par Retained eamings Total stockholders' equity Total liabilities and stockholders' equity $8500 1 100 9,600 54.700 $64,300 $7,300 3.900 11,200 30.100 $41,300 $1,200 (2,800) (1,600) 24,600 $23,000 16.4% (71.8)% (14.3)% 81.7% 55.7% $0 $12.000 149,000 48.300 209.300 $273.600 $12,000 149,000 47.800 208.800 $250, 100 500 500 $23.500 0.0% 0.0% 1% 0.2% 9.4% Stockholders' Equity Common stock $12,000 $12,000 Paid-in capital in excess of par 149,000 149,000 Retained eamings 48,300 47.800 Total stockholders' equity 209.300 208.800 Total liabilities and stockholders' equity $273,600 $250,100 The horizontal analysis shows that the amount of total liabilities has 0 500 500 $23,500 0.0% 0.0% 1% 0.2% 9.4% The horizontal analysis shows that the amount of total liabilities has O A. increased by $23,000 B. decreased by $2,800 O C. increased by $2,800 OD. increased by $24,600