Below Is the Balance Sheet for Donald Company: Donald Company

Below is the balance sheet for Donald Company: Donald Company
Balance Sheet
December 31 ,
$\begin{array}{lrr}&20X6&20X5\\\text { Current assets: }\\\text { Cash } & \$ 380 & \$ 242 \\\text { Accounts receivable } & 430 & 194 \\\text { Inventory } & 238 & 388 \\\text { Prepaid insurance } & 32 & 76\\\text { Total current assets }&\$1,080&\$900\\\text { Long-term assets: }\\\quad \text { Fixed assets } & \$ 406 & \$ 452 \\\quad \text { Less: Accumulated depreciation } & \underline{272) } & \underline{228) } \\\text { Total long-term assets } & \underline{\$ 134} & \$ 224 \\\text { Total assets } & \$ 1,214 & \$ 1,124\\\text { Current liabilities: }\\\text { Accounts payable } & \$ 176 & \$ 152 \\\text { Wages payable } & \underline{38} & \underline{32} \\\text { total current liabilities } & \$ 214 & \$ 184\\\text { Long-term liabilities: }\\\text { Notes payable } & \underline{420} & \underline{420} \\\text { Total liabilities } & \underline{\$ 634} & \underline{604}\\\text { Owners' equity: } & & \\\text { Common stock } & \$ 190 & \$ 160 \\\text { Retained income } & 390 & 360\\\text { Total owners' equity } & \underline{\$ 580}&\$520 \\\text { Total liabilities and owners' equity } & \underline{\$ 1,214} & \underline{\$ 1,214}\end{array}$ What issue would be of most concern or source of optimism to financial analysts of Donald Company?

A) Both common stock and retained earnings increased by the same dollar amount.
B) The long?term notes payable remained unchanged
C) Cash and accounts receivable increased 58% and 122%, respectively.
D) Fixed assets decreased 10%.