Chinchilla Company Is Preparing Trend Percentages for Its Service Fees

Multiple Choice

Chinchilla Company is preparing trend percentages for its service fees earned for the period 2016 through 2020.
The base year is 2016. The 2019 trend percentage is computed as:

A) 2019 service fees earned divided by 2018 service fees earned
B) 2019 service fees earned divided by 2016 service fees earned
C) 2016 service fees earned divided by 2019 service fees earned
D) 2018 service fees earned divided by 2019 service fees earned