13. After a detailed analysis of sales by classification, the hosiery buyer determined a decline in the pantyhose category. Last year's sales for this category were $75,000. This year, the sales for this classification are planned at $60,000. What is the percentage of sales decline? 14. Seasonal sales for last year were $855,000, and this year the merchandise manager planned for a sales increase of 8%. What is the estimated planned dollar sales figure for this year? 15. If actual sales for last year were $855,000, and this year's planned sales are $923,400, calculate the percentage of sales increase for this year