Carl Industries Has Condensed Balance Sheets as Shown -
Refer to the Information for Carl Industries

Carl Industries has condensed balance sheets as shown:
$\begin{array}{|l|l|l|l|}\hline & 2011 & 2010 & 2009 \\\hline \text { Assets: } & & & \\\hline \text { Curent assets } & \$ 55,000 & \$ 56,500 & \$ 70,000 \\\hline \text { Plant \& equipment net } & 495,000 & 410,000 & 440,000 \\\hline \text { Intangible assets, net } & 20,000 & 27,500 & 40,000 \\\hline\text { Total assets } & \$ 570,000 & \$ 494,000 & \$ 550,000 \\\hline & & & \\\hline \text { Liabilities \& Stckckolders' Equity: } & & & \\\hline \text { Curent liabilities } & \$ 40,000 & \$ 35,000 & \$ 32,500 \\\hline \text { Long term liabilities } & 395,000 & 310,000 & 375,000 \\\hline \text { Stoclcholders' equity } & 135,000 & 149,000 & 142,500 \\\hline\text { Total liabilities \& equity }& \$ 570,000 & \$ 494,000 & \$ 550,000 \\\hline & & &\end{array}$
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Refer to the information for Carl Industries. In a percentage change balance sheet over the period of 2009 to 2011, what is the change in long-term liabilities?

A) 94.7%
B) 15.4%
C) 5.3%
D) 100%