Saleema's Business Had the Following Current Assets at 31 December

Multiple Choice

Saleema's business had the following current assets at 31 December 20X9 and 20X8: Total assets in 20X9 were £228 760 (20X8 - £214 270) .
Which of the following statements are correct?
A.Inventory as a percentage of total assets has increased between 20X8 and 20X9.
B. Trade receivables as a percentage of total assets was higher in 20X8 than in the subsequent year.
Applying vertical analysis:

A) Both of them
B) B only
C) Neither of them
D) A only