Rags to Riches Selected Data from the Financial Statements Are

Rags to Riches Selected data from the financial statements are provided below:
$\begin{array}{ll}& \underline{ 2015 } & \underline{ 2014 } \\ \text { Accounts Receivable } &\$ 120,000 & \$ 76,000 \\ \text { Inventory } &24,000 & 32,000 \\ \text {Total Assets } &900,000 & 760,000 \\ \text { Net Sales } &760,000 & 540,000 \\ \text { Cost of Goods Sold } &320,000 & 420,000\end{array}$
-Refer to Rags to Riches.Which of the following would result from a horizontal analysis of the company's income statement?

A) Cost of goods sold is 42.1% of net sales for 2015.
B) Gross profit is 57.9% of net sales for 2015.
C) Cost of goods sold decreased 23.8% from 2014 to 2015.
D) Inventory decreased $4,000 or 20% during 2014.