Question 5 (3 points) You would like to calculate % change of Quarter 3 (Year 1 and Year 2). Which formula is correct one to use in a spreadsheet? H I K 10 Sales Sales 11 Year 1 Year 2 %+/- 12 Quarter 1 $ 35,000.00 $ 40,000.00 13 Quarter 2 $ 37,000.00 $ 46,000.00 14 Quarter 3 $ 36,000.00 $ 45,000.00 15 Quarter 4 $ 16 38,000.00 $ 50,000.00 TTL $146,000.00 $181,000.00 a) (J14-J15/J14 b) (J14-114)/114 c) (114-115)/114 d) (114-J14)/J14