McNally Industries has a condensed income statement as shown. Sales Total operating expenses Net income Year 2 $198,000 163,000 $35,000 Year 1 $165,500 147,500 $18,000 Using horizontal analysis, compute the amount and percent change for sales. Round to one decimal place. O a. $35,000, 17.7% O b. $17,000, 9.4% O c. $18,000, 10.9% O d. $32,500, 19.6%

McNally Industries has a condensed income statement as shown. Using horizontal analysis, compute the amount and percent change for sales. Round to one decimal place. a. $35,000,17.7% b. $17,000,9.4% c. $18,000,10.9% d. $32,500,19.6%