Ramos Company Included the Following Information in Its Annual Report

Ramos Company included the following information in its annual report:
$\begin{array}{|l|l|l|l|}\hline & 2011 & 2010 & 2009 \\\hline \text { Sales } & \$ 178,400 & \$ 162,500 & \$ 155,500 \\\hline\text { Cost of goods sold } & 115,000 & 102,500 & 100,000 \\\hline\text { Operating expenses } & 50,000 & 50,000 & 45,000 \\\hline\text { Net incoume } & 13,400 & 10,000 & 10,500 \\\hline \end{array}$
- Refer to the information for Ramos Company. In a percentage change income statement over the period of 2009 to 2011, what is the change in sales?

A) 100%
B) 87.2%
C) 12.8%
D) 14.7%