Extracts from Robina's Financial Statements Show the Following: Using

Multiple Choice

Extracts from Robina's financial statements show the following: Using common size analysis, with total assets as the base figure, which of the following are correct?
A. Long-term borrowings have decreased over the period covered by the financial statements relative to total assets.
B. Non-current assets have decreased over the period covered by the financial statements relative to total assets.

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