Which of the following results of analytical procedures would most likely indicate possible unrecorded inventory?

A. Current ratio of 3:1 as compared to 5:1 for the prior year.

B. Inventory turnover is 3.25 during the current year compared to 3.75 during the prior year.

C. Inventory balance increase of 10% during the current period.

D. Accounts Payble turnover of 6 as compared to 8 for the prior period