Account current year prior year current assets $76,200 $60,000 a/r $59,400 $44,000 mdse. inventory $51,200 $40,000 current liabilities $82,500 $55,000 longminusterm liabilities $38,000 $30,000 common stock (5,000 shares) $47,880 $42,000 retained earnings $18,420 $17,000 net sales revenue $618,000 $515,000 cogs $478,140 $385,000 gross profit $139,860 $130,000 selling/general expenses $47,860 $50,000 net income before taxes $92,000 $80,000 income tax expense $23,000 $20,000 net income $69,000 $60,000 with respect to selling/general expenses, what would a horizontal analysis report? a. there was a 4.28% decrease from prior to current year. b. there was a 4.28% increase from prior to current year. c. the current ratio is 0.44. d. selling/general expenses are 108.27% of net sales revenue.