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How Is the Percentage Change (For Horizontal Analysis)for Sales from 2014

Question 23

Multiple Choice

How is the percentage change (for horizontal analysis) for sales from 2014 to 2015 computed?


A) Year 2015 sales ÷ Year 2014 sales
B) (Year 2015 sales - Year 2014 sales) ÷ Year 2014 sales
C) (Year 2015 sales - Year 2014 sales) ÷ Year 2015 sales
D) (Year 2015 sales ÷ Year 2014 sales) × 100

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