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. $$\begin{array} { | l | r | r | } \hline \text { Account } & { \mathbf { 2 0 1 5 } } & \mathbf { 2 0 1 4 } \\\hline \text { Current Assets } & \$ 82,000 & \$ 70,000 \\\hline \text { Accounts Receivable } & 60,000 & 68,000 \\\hline \text { Merchandise Inventory } & 62,000 & 53,000 \\\hline \text { Current Liabilities } & 52,000 & 46,000 \\\hline \text { Long-term Liabilities } & 39,000 & 45,000 \\\hline \text { Common Stock } & 70,000 & 50,000 \\\hline \text { Retained Earnings } & 65,000 & 40,000 \\\hline\end{array}$$ What would a horizontal analysis report show with respect to long-term liabilities?

A) long-term liabilities decreased by $30,000
B) long-term liabilities decreased by 40%
C) long-term liabilities decreased by 13.33%
D) long-term liabilities decreased by $10,000