Mother Nature Supplies
Following Are Selected Data from the Financial

Mother Nature Supplies
Following are selected data from the financial statements of Mother Nature Supplies:
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$\begin{array}{lrr}&2018&2017\\\text { Accounts receivable } & \$ 60,000 & \$ 38,000 \\\text { Merchandise inventory } & 12,000 & 16,000 \\\text { Total assets } & 450,000 & 380,000 \\\text { Net sales } & 380,000 & 270,000 \\\text { Cost of goods sold } & 160,000 & 210,000\end{array}$ ​
-Refer to the data for Mother Nature Supplies.
Which of the following would not result from a vertical analysis of its balance sheet?

A) Accounts receivable increased $22,000,or 36.7%,during 2017.
B) Accounts receivable is five times larger than merchandise inventory in 2017.
C) Accounts receivable is 13.3% of total assets for 2017.
D) Merchandise inventory is 2.7% of total assets for 2018.