McMann Company Has a Condensed Income Statement as Shown Using Horizontal Analysis,calculate the Amount and Percent Change for Sales

Multiple Choice

McMann Company has a condensed income statement as shown::
$\begin{array}{|l|l|l|}\hline & \mathbf{2 0 1 4} & 2013 \\\hline \text { Sales } & \$ 150,000 & \$ 165,500 \\\hline \text { Total operating expenses } & 133,000 & 147,500 \\\hline \text { Net income } & 17,000 & 18,000 \\\hline\end{array}$
Using horizontal analysis,calculate the amount and percent change for Sales.Round to one decimal place.

A) (17,000) , (11.3%)
B) (15,500) , (10.3%)
C) ($18,000) , (10.9%)
D) ($15,500) , (9.4%)