Step $1$ in a horizontal analysis is to$\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_.$

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Part $1$

A$.$

compute the dollar amount of change in a line item from the later period to the earlier period

B$.$

divide the dollar amount of change by the earlier period$$ amount, and multiply by $100$

C$.$

divide the dollar amount of change by the later period$$ amount, and multiply by $100$

D$.$

compute the dollar amount of change in a line item from the earlier period to the later period