Which of the Following Would Be an Amount Computed Using

Multiple Choice

Which of the following would be an amount computed using horizontal analysis?

A) The ratio of cost of goods sold to total sales for the current year.
B) The percentage change in the cash balance from last year to this year.
C) The difference between current assets and current liabilities at the end of the year.
D) The ratio of inventory to total assets at the end of the year.