31) The trend analysis report of Marswell, Inc. is given below (in millions): 2019 2018 2017 2016 2015 Net income Trend percentages $650 $602 $460 $403 $401 162% 150% 115% 100% 100% Which of the following is a correct conclusion from the above analysis? A) Net income for 2017 has increased by 115% over that for 2015. B) Net income for 2017 has decreased by 15% over that for 2015. C) Net income for 2017 has decreased by 115% over that for 2015. D) Net income for 2017 has increased by 15% over that for 2015. E) none of the above. following amounts on its balance sheet as