The following line items are from the horizontal analysis of an income statement:

Line Item Description

$20$Y$7$

$20$Y$6$ Increase$/$

$($Decrease$)$

Amount Increase$/$

$($Decrease$)$

Percent

Fees earned $$240,000$ $$200,000$ $$40,00020\%$

Wages expense $50,00040,00010,00025\%$

Supplies expense $600700(100)(14)\%$

Employee training expense $700850(150)(18)\%$

Which of the line items shows cause for concern?