Barn Owl, Inc. reported the following data: Increase (Decrease) (in millions) 2017 2016 Amount Percentage Assets Current assets: Cash $10,000 $7,200 $2,800 38.9% Accounts receivable, net 15,600 16,800 (1,200) (7.1)% Merchandise inventory 38,000 31,000 7,000 22.6% Total current assets 63,600 55,000 8,600 15.6% Property, plant and equipment, net 195,000 168,000 27,000 161% Other long-term assets 15,000 27,100 (12,100) (44.6)% Total assets $273,600 $250,100 $23,500 9.4% Liabilities Current liabilities Accounts payable $8,500 $7,300 $1,200 16.4% Other current liabilities 1,400 3,700 (2,300) (62.2% Total current liabilities 9,900 11,000 (1,100) (10)% Long-term notes payable 54,900 30,600 24,300 79.4% Total liabilities $64,800 $41,600 $23,200 55.8% Stockholders' Equity Common stock $12,000 $12,000 $0 0.0% Paid-in capital in excess of par 149,000 149,000 0 0.0% Retained eamings 47,800 47,500 300 0.6% Total stockholders' equity 208,800 208,500 0.1 300% Total liabilities and stockholders' equity $273,600 $250,100 $23,500 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