Sandy Shores, Inc From 2016 to 2017, the Company's Management of Inventory Is

Multiple Choice

Sandy Shores, Inc.reported the following amounts in its financial statements: $\begin{array}{lrr} & \underline{2017} & \underline{2016} \\\text { Average merchandise inventory } & \$ 200,000 & \$ 120,000 \\\text { Cost of goods sold } & 4,000,000 & 3,000,000\end{array}$ From 2016 to 2017, the company's management of inventory is

A) declining, because the number of days' sales in inventory is getting larger.
B) increasing, because the number of days' sales in inventory is getting larger.
C) declining, because the number of days' sales in inventory is getting smaller.
D) increasing, because the number of days' sales in inventory is getting smaller.