Yannie$$s Yoga Clothing has $60$ stores in malls across the United States. Its main competitor, Tina$$s Threads has stores in the same malls.

Choose the option to correctly complete the following statement.

If Tina$$s Threads encounters financial difficulty and closes half its stores, the potential impact on Yannie$$s Yoga$$s financial statements $($consistent with scenario analysis and assuming that the aggregate market for yoga attire does not change$),$ would be:

Decrease in sales; decrease in cost of goods sold

Increase in sales; increase in cost of goods sold

Increase in sales; no change in cost of goods sold

No change to sales; no change to cost of goods sold