The percent of change in Advertising Expense from 2016 to 2017 is

A.10.46%

B.10.60%

C.21.13%

Capital City Carpet Cleaning Comparative Income Statement For the Years Ended June 30, 2017 and June 30, 2016 Dollar Change Percent Change 2017 2016 Revenue: Service Revenue $108,500.00 $ 88,400.00 Expenses: Wages Expense Advertising Expense Repairs & Maint. Equipment Exp Vehicle Expense Telephone Expense Office Supplies Expense Job and Materials Expense Depreciation Expense Van Depreciation Exp.-Equip 61,500.00 59,100.00 9,370.00 2,250.00 3,690.00 1,600.00 500.00 4,020.00 4,780.00 1,655.00 11,350.00 1,400.00 4,370.00 1,740.00 625.00 4,925.00 4,930.00 1,820.00 Total Expenses $ 92,660.00 $ 86,965.00 Net Income 15,840.00 1,435.00