Barn Owl, Inc. reported the following data: Increase (Decrease 2016 Amount Percentage 2017 in millions) Assets Current assets Cash Accounts receivable, net Merchandise inventory Total current assets Property, plant and equipment net Other long-term assets Total assets Liabilities Current liabilities Accounts payable Other current liabilities Total current liabilities Long-term notes payable Total liabilities Stockholders' Equity Common stock Paid-in capital in excess of par $10,000 15,600 38.000 63,600 195.000 15,000 $273,600 $7,200 16,800 31,000 55.000 168,000 27,100 $250, 100 $2,800 (1,200) 7.000 8,600 27,000 (12.100) $23,500 38.99 (7.1)% 226% 15.6% 161% (446% 9.4% $8,500 1,400 9.900 54,900 $64,800 $7,300 3,700 11,000 30,600 $41,600 $1,200 (2,300 (1.100) 24,300 $23,200 16.49 (622% (10% 79.4% 55.8% $12,000 149,000 $12,000 149,000 SO 0 0.0% 0.0% Retained eamings Total stockholders equity Total liabilities and stockholders equity 47,800 208,800 $273,600 47 500 208,500 $250, 100 300 0.1 $23,500 0.6% 300% 9.4% The horizontal analysis shows that the amount of total liabilities has A increased by $23,200 (B) increased by $2,300 decreased by $2,300 increased by $24,300