The Following Is Summary of Information Presented on the Financial

The following is summary of information presented on the financial statements of a company on December 31, 2015. $$\begin{array} { | l | r | r | } \hline \text { Account } & { \mathbf { 1 0 1 5 } } & \ { \mathbf { 2 0 1 4 } } \\\hline \text { Current Assets } & \$ 65,000 & \$ 50,000 \\\hline \text { Accounts Receivable } & 80,000 & 75,000 \\\hline \text { Merchandise Inventory } & 50,000 & 40,000 \\\hline \text { Current Liabilities } & 75,000 & 50,000 \\\hline \text { Long-term Liabilities } & 30,000 & 50,000 \\\hline \text { Common Stock } & 50,000 & 40,000 \\\hline \text { Retained Earnings } & 40,000 & 25,000 \\\hline & & \\\hline \text { Net Sales Revenue } & \$ 525,000 & \$ 500,000 \\\hline \text { Cost of Goods Sold } & \underline { 400,000 } & \underline { 395,000 } \\\hline \text { Gross Profit } & \$ 125,000 & \$ 105,000 \\\hline \text { Selling Expenses } & \underline { 45,000 } & \underline { 50,000 } \\\hline \text { Net income before income taxexpense } & \$ 80,000 & \$ 55,000 \\\hline \text { Income taxexpense } & 24,000 & \underline { 16,500 } \\\hline \text { Net Income } & \underline { \$ 56,000 } & \$ 38,500 \\\hline\end{array}$$ What would a horizontal analysis report show with respect to current liabilities?

A) current liabilities are 38.46% of total capital
B) a 50.00% increase in current liabilities
C) a current ratio of .87
D) a 33.33% increase in current liabilities