A Company Reported the Following Amounts in Its Financial Statements

A company reported the following amounts in its financial statements: $\begin{array}{ll}& \underline{2015}& \underline{2014} \\ \text {Average inventory } &{\$ 100,000} & {\$ 60,000}\\ \text { Cost of goods sold } &2,000,000 & 1,500,000\end{array}$ From 2014 to 2015,the company's efficiency in managing inventory was

A) declining,because the inventory turnover ratio is decreasing.
B) improving,because the inventory turnover ratio is increasing.
C) declining,because the inventory turnover ratio is increasing.
D) improving,because the inventory turnover ratio is decreasing.