please solve the problem with steps, thanks

Use the following information to do a horizontal analysis of Rae Company's income statement for the current year and prior year Dollar Change % Change Account Cost of goods sold Selling general expense Gross profit Net Income Current year $381,000 $62,000 $103,600 $17,160 Prior year $300,000 $40,000 $85,800 $22,000 What is the dollar change in gross profit? O A. $(85,800) OB. $17,800 O c. $(86.440) OD. $63,800