(This is the entire question given with finding trend of return on sales based on the two pictures provided)

The Burlington Medical Corporation financial statements follow:

Burlington Medicals trend of return on sales is

A. Stuck at 20.8%

B. Declining

C. Worrisome

D. Improving in 2016 as compared to 2014

Burlington Medical Corporation Consolidated Statements of Financial Position December 31, 2016 (In Millions) 2015 Current assets Cash and cash equivalents Short-term investments Accounts and notes receivable Inventories, at cost Prepaid expense and other current assets Total current assets S 4,344 $ 4,271 518 2.405 420 1,226 8,840 899 5,325 188 $ 19.263 S 15,252 845 3.408 456 1644 1226 10,697 1,560 6,806 200 Property and equipment, net Other non-current assets Total assets Liabilities and stockholder's equity: Current liabilities Accounts payable $ 7,701$ 6,013 3696 3,055 9,068 301 1.180 13,397 10,549 Accrued and other iabilities Total current liabilties Long-term debt Other non-current liabilities 11,397 300 1,700 Total liabilities Stockholders' equity Preferred stock and capital in excess of $0.02 par value; shares issued and outstanding: none Common stock and capital in excess of $O.05 par value shares authorized: 6,000, shares issued: 1,695 and 1,437, respectively Treasury stock, at cost; 183 and 125 shares, respectively Retained eamings Other comprehensive loss Other 7,806 7,001 (6,320) (4.405) 2,183 4,506 (92) (44) Total stockholders' equity 5.866 4,703 /13/2018 Dda Tatle Total liabilities and stockholders' equity $ 19,263 $ 15,252