Selected comparative income statement amounts for a company are shown below. Using 2013 as the base year for a horizontal analysis, compute the account with the most significant change.

	2013	2014
Sales	$400,000	$520,000
General and administrative expenses	$27,000	$29,700
Interest expense	$1,000	$1,700
Miscellaneous expense	$100	$200

a. Interest expense.

b. Sales.

c. General and administrative expenses.

d. Miscellaneous expense.