VQ McNally Industries has a condensed income statement as shown Time Runni Attempt due: A Year 2 Year 1 47 Minutes, Sales $198,000 $165,500 Total operating expenses 163,000 147,500 Net income S 35,000 S 18,000 Using horizontal analysis, calculate the amount and percent change for sales Round to one decimal place $17,000, 9.4 % $32,500, 19.6% $35,000, 17.79 $18,000, 10 9