Assume the following sales data for a company: Current year$832,402 Preceding year608,082 What is the percentage increase in sales from the preceding year to the current year?

a.136.89%

b.36.89%

c.73.05%

d.26.95%

The relationship of $242,729 to $104,267, expressed as a ratio, is

a.0.8

b.2.3

c.0.4

d.0.7