Selected Comparative Income Statement Amounts for a Company Are Shown

Selected comparative income statement amounts for a company are shown below.Using 2013 as the base year for a horizontal analysis,compute the account with the most significant change.
$$\begin{array} { | l | r | r | } \hline &{ 2013 } & { 2014 } \\\hline \text { Sales } & \$ 400,000 & \$ 520,000 \\\hline \text { General and administrative expenses } & \$ 27,000 & \$ 29,700 \\\hline \text { Interest expense } & \$ 1,000 & \$ 1,700 \\\hline \text { Miscellaneous expense } & \$ 100 & \$ 200 \\\hline\end{array}$$

A) Sales.
B) General and administrative expenses.
C) Interest expense.
D) Miscellaneous expense.
E) Cannot be determined from the given data.