At the end of 2015, the income statement of the Fast Eaters Spot indicated revenues of €5,025,000 and at the end of 2016; it indicated revenues of

€5,400,000. The absolute difference in revenues from the end of 2015 to the end of 2016 is determined to be:

a (€375,000)

b €375,000 c 6.94%

d 7.46%