QUESTION 21 Using the data below, mark ALL the statements which are most likely TRUE (If none are true, leave all blank. Otherwise select all that apply). You are examining the Common Size Entry for Interest Expense between 2020 and 2021 and notice it has increased. The increase in the common size account can be attributable to: Balance Sheet & Income Statement Items 2021 2020 Sales 1,600.00 1,200.00 Total Assets 1,000.00 750.00 Accts. Rec. 200.00 200.00 Inventory 300.00 250.00 Common Size Items 2020 2021 COGS 45.0% 45.0% Interest Expense 10.0% 15.0% A decrease in sales while the level of interest paying debt remaining constant. The amount of interest paying debt increasing in 2021. The Common Size Entry for COGS remaining constant despite the decrease in Sales Interest rates on new interest paying debt decreasing during the year. The level of Inventory decreasing despite COGS as a percentage of sales remaining constant