Night Owl, Inc. reported the following data: Increase (Decrease) 2019 2018 Amount Percentage (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 $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 38.9% (7.1)% 22.6% 15.6% 16.1% (44.6%) 9.4% O A. increased by $24,600 OB. increased by $23,000 O C. increased by $2,800 OD. decreased by $2,800 273,000 $250, 100 $23,500 9.4% 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 Retained earnings $8500 1,100 9,600 54,700 $64,300 $7,300 3.900 11,200 30.100 $41,300 $1,200 (2.800) (1,600) 24,600 $23,000 16.4% (71.8)% (14.3)% 81.7% 55.7% $12,000 149,000 48.300 $12,000 149,000 47.800 $0 0 500 0.0% 0.0% 1% $8500 1,100 9,600 54,700 $64,300 $7,300 3.900 11,200 30,100 $41,300 $1,200 (2,800) (1,600) 24,600 $23,000 16.4% (71.8)% (14.3% 81.7% 55.7% 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 Retained earnings Total stockholders' equity Total liabilities and stockholders' equity 0.0% 0.0% $12,000 149,000 48,300 209,300 $273,600 $12,000 149,000 47,800 208.800 $250 100 $0 0 500 500 $23,500 1% 0.2% 9.4% The horizontal analysis shows that the amount of total liabilities has