Perform a horizontal analysis for the balance sheet entry "Accounts Receivable" given below. (Round to the nearest tenth) Assets 2012 2011 Increase/Decrease Amount Percent 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 Question 25 options: 

a) (2.0%) 

b) (19.6%) 

c) (3.5%)