5. Describe and illustrate the use of horizontal analysis in eval Problem #3 of 3 The following are line items from the horizontal analysis of an Income statement: 2 3 Fees earned Wages expense Supplies expense Employee training expense Increase/ Increase/ (Decrease) (Decrease) 2017 2016 Amount Percent $120,000 $100,000 $20,000 20% 50,000 40,000 10,000 25% 600 700 (100) (15) % 700 850 (150) (18)96 Which of the line items shows cause for concern? Oa. Supplies expense Ob. Wages expense Oc. Fees earned Od. Employee training expense