please what is the answer

cheg please also show your work out too

god bless you,

I need the work out to practice on my own too

388 295 Payroll taxes expense Salary expense 10,739 10,500 Supplies expense 204 300 Telephone expense 175 210 Utilities expense 1,907 1,500 Total operating expenses $ 17,480 $ 16,605 Net Income before federal income tax $ 99,905 $ 84,645 Federal income tax $ (12,123) $ (11,800) Net income after federal income tax $ 87,782 $ 72,845 How much is the trend changes (%) for total operating expenses between 2014 and 2013? Select one: OA. 4.30% O B. 5.27% O C. 6.40% O D. 6.27% Revenue Sales Less: Sales returns and allowances Net Sales Cost of goods sold Merchandise inventory, January 1 Purchases less returns and allowances Total Cost of merchandise available for sale Less: Merchandise inventory, March 31 Cost of goods sold Delivery expenses Depreciation expense-equipment Payroll taxes expense Salary expense Gross Profit Operating expenses $ $ $ $ $ $ $ $ $ 2014 Amount 225,000 $ (3,840) $ 221,160 $ 66,000 $ 98,000 164,000 $ (60,225) $ 103,775 $ 117,385 $ 467 $ 3,600 388 10,739 2013 Amount W 195,000 (2,750) 192,250 72,000 80,000 152,000 (61,000) 91,000 101,250 200 3,600 295 10,500 20