The trend analysis report of Marswell, Inc. is given below (in millions): 2019 2018 2017 2016 2015 Net income $700 $605 $456 $407 $400 Trend percentages 1759 1511141029 100% Which of the following is a correct conclusion from the above analysis? Select one: A Net income for 2017 has increased by 114% over that for 2015. B. Net income for 2017 has increased by 14% over that for 2015. C. Net income for 2017 has decreased by 114% over that for 2015. D. Net income for 2017 has decreased by 14% over that for 2015. For the year ending December 31, 2018, Sparks Electric expects net cash provided by operations of $328,000, net cash used by investing activities of $135,000, and net cash provided by financing activities of $51,000. Sparks plans to spend $257,000 to add a warehouse for its operations and pays $31,000 in cash dividends. What is the amount of free cash flow? Select one: A $244,000 B. $71,000 C. $(64,000) D. $40,000