The McCumber Corporation data for the current year:

Account	Current year	Prior year
Current assets	$76,200	$60,000
A/R	$59,400	$44,000
Mdse. Inventory	$51,200	$40,000
Current liabilities	$82,500	$55,000
Long-term liabilities	$38,000	$30,000
Common stock (5,000 shares)	$47,880	$42,000
Retained earnings	$18,420	$17,000
Net sales revenue	$618,000	$515,000
COGS	$478,140	$385,000
Gross Profit	$139,860	$130,000
Selling/General expenses	$47,860	$50,000
Net income before taxes	$92,000	$80,000
Income tax expense	$23,000	$20,000
Net Income	$69,000	$60,000

With respect to current assets, what would a horizontal analysis report?

Current assets as 40.79% of total assets

Inventory turnover of 9.34 times

Current ratio of 0.92

A 27.00% increase in current assets