McNally Industries has a condensed income statement as shown. Sales Year 2 Year 1 $198,000 $165,500 Total operating expenses 163,000 147,500 Net Income 35,000 18,000 Using horizontal analysis, calculate the amount and percent change for sales. Round percentages to one decimal place. Oa. $32,500, 19.6% Ob. 532.500, 16.4 Oc. (532,500), (1969) Od (532,500). (16.4%) Faso Fabricating, Inc. and Spinoza Fabrication Corp. are in the same industry and are located in the same region of the country. They have condensed income statements as shown Faso Fabricating, Inc. Spinoza Fabrication Corp. Year 2 Year 1 Year 2 Year 1 Sales 5362,000 $338,000 $422,000 $395,000 Total operating expenses 285,000 245,000 305,000 285,000 Net income 77,000 93,000 117,000 110,000 Using horizontal analysis, calculate the percent change for sales for each company. Round percentages to one decimal place. O se 16.3% Spino: 70% Ob. Fa: 2755 Spona: 27.8% OF 60Spa Od Fee: 71% Spinan: 68