Which Balance Sheet Line Item Has the Highest Percentage Increase

Multiple Choice

Which balance sheet line item has the highest percentage increase from the prior year to the current year? $\begin{array}{lrr}&\text { Current Year } & \text { Prior Year }\\\text { Cash } & \$ 54,00 C & \$ 36,000 \\\text { Accounts Receivable } & 18,00 \mathrm{C} & 72,000 \\\text { Inventory } & 108,00 \mathrm{C} & 54,000 \\\text { Prepaid Insurance } & 18,00 C & 27,000\end{array}$

A) Inventory
B) Cash
C) Accounts receivable
D) Prepaid insurance