Manchester Technology Has the Following Data Available $\begin{array}{l}\text {Accounts Receivable, December 31,2013} & \$ 220 \\\text {Accounts Receivable, December 31, 2012} & \$100 \\\end{array}$

Manchester Technology has the following data available:
$\begin{array}{l}\text {Accounts Receivable, December 31,2013} & \$ 220 \\\text {Accounts Receivable, December 31, 2012} & \$100 \\\end{array}$
What is the percentage increase or (decrease) in accounts receivable from 2012 to 2013 for Manchester Technology?

A) (120.0) %
B) (54.5) %
C) 27.3%
D) 54.5%
E) 120.0%