Given a text T, and several options, according to the question posed in the text T to choose the most appropriate option from the options as the answer, please directly output the most appropriate option, do not need to output the explanation.

Which of the following would an analyst most likely be able to determine from a common-size analysis of a company’s balance sheet over several periods?
Option A:An increase or decrease in sales.
Option B:An increase or decrease in financial leverage.
Option C:A more efficient or less efficient use of assets.

Answer: B