Comparative information taken from the Ivanhoe Company financial statements is shown below:

Using horizontal analysis, show the percentage change from $2024$ to $2025$ with $2024$ as the base year. $($Round answers to $0$ decimal

places, e$.$g$.5\%.$ Do not leave any answer field blank. Enter $0$ for amounts.$)$

Percentage change

$($a$)$ Accounts receivable

$\%$

$($b$)$ Retained earnings

$\%$

$($c$)$ Sales revenue

$\%$

$($d$)$ Operating expenses

$\%$

$($e$)$ Income taxes payable

$\%$