The following line items are from the horizontal analysis of income statements: Increase (Decrease) Increase (Decrease) 2017 2016 Fees earned Amount Percent $140,000 $110,000 $30,000 27.3% Wages expense Supplies expense 80,000 70,000 10,000 14.396 1,000 1,400 7 2 Complete the last line of this analysis. a. 400 and 40, respectively b. 400 and 28.6, respectively OC. (400) and (28.6), respectively O d. (400) and (40), respectively