PRE-TEST Problem #13 of 15 The following line items are from the horizontal analysis of income statements: 13 Increase (Decrease) Amount Increase (Decrease) 14 2016 Percent 15 2017 $130,000 Fees earned 8.3% 70,000 $120,000 50,000 800 Wages expense Supplies expense $10,000 20,000 ? 40.096 700 ? Complete the last line of this analysis. a. (100) and (14.3), respectively Ob. 100 and 12.5, respectively O c. 100 and 14.3, respectively O d. (100) and (12.5), respectively