I'm doing a horizontal analysis for the problem below. I do not need a reply for any of the "?" except for the category listed as "Other Expenses"

I understand that when doing a horizontal analysis you have to use the following to get the correct result:

Amount Change = Current Year Amount - Base Year Amount % Change = (Current Year Amt - Base Year Amt)/Base Year Amt

But what is the result when you are doing it on something like what is listed under Other Expenses. I assume the results would be as follows:

(Amount Change) 2700 = 2700 - 0 (% Change) ERROR = (2700-0)/0

So does that mean the % change is 100% or is it "NA" or something else? Someone else stated it would be 100% but I dont understand that since the math does not work since you cannot divide anything by 0.

Horizontal Analysis Income Statement Years Ended December 31, 2016 and 2015 Increase (Decrease) Amount Percentage 2016 2015 $ 300,000 $ 250,000 1,000 251,000 . 300,000 . . Revenues: Net Sales Other Revenues Total Revenues Expenses: Cost of Goods Sold Engineering, Selling, and Admin. Exp. Interest Expense Income Tax Expense Other Expenses Total Expenses Net Income . 214,200 54,000 6,000 9,000 2,700 285,900 14,100 170,000 48,000 5,000 3,000 . . . . 226,000 25,000 $