The Stemple Corporation data for the current year:

Account	Current year	Prior year
Current assets	$ 57 comma 240$57,240	$42,000
A/R	$73,800	$60,000
Mdse. Inventory	$67,500	$50,000
Current liabilities	$ 47 comma 400$47,400	$30,000
Longminusterm liabilitiesr	$26,600	$28,000
Common stock (5,000 shares)	$41,000	$35,000
Retained earnings	$83,540	$59,000
Net sales revenue	$595,000	$500,000
COGS	$480,000	$400,000
Gross Profit	$115,000	$100,000
Selling/General expenses	$44,000	$50,000
Net income before taxes	$71,000	$50,000
Income tax expense	$16,500	$15,000
Net Income	$54,500	$35,000

What would a horizontal analysis report with respect to current assets show?

O A. Current assets are 100% of total assets O B. Current ratio of 4.19. o C. A 30.62% increase in current assets O D. Inventory turnover of 8.39 times