Use the following information to do a horizontal analysis of Manama Corporation's Income statement for the current year and prior year:

Account	Current Year	Previous Year
Sales	485900	364200
Cost of Goods sold	364400	262400
Gross Profit	121500	101800
Selling & General Expenses	78000	68000
Net Income	43500	33800

What is the percentage change (Closest) in Net Income ?

	A.	Increased by 22.30%
	B.	Increased by 14.71%
	C.	Decreased by 22.30%
	D.	Increased by 28.70%