Following Are Selected Data from the Financial Statements of Mother

Following are selected data from the financial statements of Mother Nature Supplies: $\begin{array} { r r }& \underline { \mathbf { 2 0 1 7 } } & \underline { \mathbf { 2 0 1 6 } } \\ \text {Accounts receivable}&\$ 60,000 & \$ 38,000 \\\text {Merchandise inventory}& 12,000 & 16,000 \\ \text {Total assets}&450,000 & 380,000 \\ \text {Net sales}&380,000 & 270,000 \\ \text {Cost of goods sold}&160,000 & 210,000 \end{array}$
-Refer to the data for Mother Nature Supplies. ?
Which of the following would result from a horizontal analysis of its income statement?

A) Cost of goods sold is 45.5% of net sales for 2017.
B) Gross profit is 42.1% of net sales for 2017.
C) Cost of goods sold decreased $50,000 or 23.8% during 2017.
D) Accounts receivable total 13.3% of total assets for 2017.