How Will Decreases in the Following Items Affect Residual Income

How will decreases in the following items affect residual income? $$\begin{array} { | l | l | l | } \hline & \text { Erpenses } & \text { Inventory } \\\hline \text { A. } & \text { Decrease } & \text { Decrease } \\\hline \text { B. } & \text { Decrease } & \text { Increase } \\\hline \text { C. } & \text { Increase } & \text { Decrease } \\\hline \text { D. } & \text { Increase } & \text { Increase } \\\hline\end{array}$$

A) Option A
B) Option B
C) Option C
D) Option D