The dollar change for a comparative financial statement item is calculated by:

a.		Subtracting the analysis period amount from the base period amount.
b.		Subtracting the base period amount from the analysis period amount.
c.		Subtracting the analysis period amount from the base period amount, dividing the result by the base period amount, then multiplying that amount by 100.
d.		Subtracting the base period amount from the analysis period amount, dividing the result by the base period amount, then multiplying that amount by 100.
e.		Subtracting the base period amount from the analysis amount, then dividing the result by the base amount.