You obtain the following informaiton about Japanese Yen (Note that Japanese Yen is quoted as Yen per U.S. Dollar). Aug. 2012: 78.6909 Aug. 2014: 102.9438 What is the percentage change in the value of Japanese Yen from Aug. 2012 to Aug. 2014 ? (Note: you will need direct quotation to apply the formula of percentage change in currency value; you don't need to annulize the rate; find the closest answer since different rounding practice may give you different but very close answers) A. -30.82% B. -23.51% C. -20.89% D. 30.82%