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

$\backslash$table$[[,20Y8,20Y7,\backslash$table$[[$Increase$/],[($Decrease$)],[$Amount$]],\backslash$table$[[$Increase$/],[($Decrease$)],[$Percent$]]],[$Fees earned,$$204,000,$$$170,000,$$$34,000,20\%$