Ash Company reported sales of $440,000 for Year 1, $490,000 for Year 2, and $540,000 for Year 3. Using Year 1 as the base year, what is the revenue trend percent for Years 2 and 3?

Select one:

A. 122.7% for Year 2 and 111.4% for Year 3.

B. 111.4% for Year 2 and 122.7% for Year 3

C. 90.0% for Year 2 and 90.7% for Year 3.

D. 81.5% for Year 2 and 90.7% for Year 3.