Please Refer to the Vertical Analysis of a Section of a Balance

Multiple Choice

Please refer to the vertical analysis of a section of a balance sheet, shown below: Which of the following statements accurately describes the 13.9% shown for Inventory in 2014?

A) In 2014, inventory grew 13.9% over the previous year.
B) In 2014, inventory is equal to 13.9% of total assets.
C) In 2014, inventory was equal to 13.9% of the cash balance.
D) Inventory declined as a percentage of total assets over the 2-year period.