while analyzing Proctor Company's 20Y1 and 2012 financial statements, you note the following: 2041 $ 7,200 400 (000s omitted) Sales Depreciation expense Cash cost of goods sold Gross profit Selling, General, and Administrative Operating profit Interest expense Net profit before tax 4.200 2,600 1.900 700 220 $ 480 2042 $7,600 450 4.410 2,740 2.050 690 240 $ 450 What is the cash impact of the change of cost of goods sold as a percentage of sales in 20Y2? O A decrease of approximately $22,800 An increase of approximately $190,000 An increase of approximately $140,000 O An increase of approximately $22,800