Which of the following produces a correct observation?

A.An increase in current assets equal to an increase in current liabilities will cause the current ratio to remain the same.

B.An increase in the asset turnover ratio will cause an increase in the Days Sales Outstanding Ratio.

C.An increase in interest bearing debt will result in an increase in the debt/equity ratio if equity remains the same.

D.An increase in COGS which exceeds that of revenue will result in an increased gross profit margin.