did i choose the right answer?

Account Current assets AR Mdse. Inventory Current liabilities Long-term liabilities Common stock (5,000 shares) Retained earnings Net sales revenue COGS Gross Profit Selling/General expenses Current year $82,600 $59.400 $51,200 $78,500 $36,000 $47,460 $31,240 $607700 $469,700 $138,000 $49,080 Prior year $67,000 $44,000 $40,000 $62,000 $30,000 $42,000 $17,000 $515,000 $385,000 $130,000 $52,000 O A. Current liabilities saw a 18.89% increase from the prior year to the current year, B. Current liabilities saw a 26.61% Increase from the prior year to the current year. C. Current liabilities are 165,4% of total capital OD. The current ratio is 1.33 Current liabilities Long-term liabilities Common stock (5,000 shares) Retained earnings Net sales revenue COGS Gross Profit Selling/General expenses Net income before taxes Income tax expense Net Income $78,500 $36,000 $47,460 $31,240 $607,700 $469,700 $138,000 $49,080 $88,920 $20,520 $68,400 $62,000 $30,000 $42,000 $17,000 $515,000 $385,000 $130,000 $52,000 $78,000 $18,000 $60,000 What would a horizontal analysis report with respect to current liabilities? A. Current liabilities saw a 18.89% increase from the prior year to the current year. B. Current liabilities saw a 26.61% increase from the prior year to the current year. c. Current liabilities are 165.4% of total capital. D. The current ratio is 1.33