Assume the following sales data for a company:

Current year

$$753,875$

Preceding year

$537,536$

What is the percentage increase in sales from the preceding year to the current year?

a$.40\mathrm{.}25\%$

b$.140\mathrm{.}25\%$

c$.71\mathrm{.}30\%$

d$.28\mathrm{.}70\%$

Which of the following is the most useful in analyzing companies of different sizes?

a$.$ price$-$level accounting

b$.$ common$-$sized financial statements

c$.$ comparative statements

d$.$ audit report