Perform a horizontal analysis for the balance sheet entry "Accounts Receivable" given below. $($Round to the nearest tenth$)$

$\backslash$table$[[,,,\backslash$table$[[$Increase$/$Decrease$],[$Amount Percent$]]],[$Assets$,2005,2004],[$Current Assets,,,$],[$Cash$,$$$33,700,$$$43,500,],[$Accounts Receivables,$40,000,40,800,],[$Merchandise Inventory,$41,300,35,500,],[$Supplies$,5,300,3,300,],[$Total Current Assets,$120,300,123,100,],[$Property$,$ Plant, and Equipment,,,$],[$Machinery and Equipment,$30,700,37,100,],[$Total Assets,$$151,000,$$$160,200,]]$

Select one:

a$.(2\mathrm{.}0\%)$

b$.(19\mathrm{.}6\%)$

C$.(3\mathrm{.}5\%)$

d$.(8\mathrm{.}9\%)$