Can you please show steps on how to divide the current year and base year. Can't get the exact value percentage.

Getting Started 1mported From Firef KORBIN COMPANY For Years Ended December 31, 2015, 2014, and 2013 2014 399,713 306.213 $212,500 2015 2013 Sales Cost of goods sold 240.627 193.220 136,000 Gross profit Selling expenses Administrative expenses 159.086 112,993 42 257 26,947 76,500 28,050 17,638 56759 35,974 92.733 66,353 Total expenses 69.204 45,688 Income before taxes Income taxes 30,812 6,255 12,342 8.977 Net income $ 54,011 34812$ 24.557 KORBIN COMPANY Comparative Balance Sheets December 31, 2015, 2014, and 2013 2015 2014 2013 s 46.302 s 36.225 1000 91234 48.425 4.520 53.483 Current assets Long-term investments Plant assets, net 85,988 Total assets $132.290 128.459 $ 106.428 Lablities and Equity Current liabilities Common stock Other paild-in capital Retained earnings s 19.314 19140 69.000 8,625 31,694 69.000 8.625 35,351 18.625 51000 5,667 31,136 Total liabilities and equity s 132.290 $128.459 106.428