Comparative Information Taken from the Foren Company Financial Statements Is $\begin{array}{lrr}&2017&2016\\\text { Notes receivable } &\quad\quad \$ 20,000 &\quad \$-0- \\\end{array}$

Comparative information taken from the Foren Company financial statements is shown below: A) $\begin{array}{lrr}&2017&2016\\\text { Notes receivable } &\quad\quad \$ 20,000 &\quad \$-0- \\\end{array}$
B) $\begin{array}{lrr}\text { Accounts receivable } &\quad 175,000 &\quad 140,000 \\\end{array}$
C) $\begin{array}{lrr}\text { Retained earnings } &\quad\quad 30,000 &\quad (40,000) \\\end{array}$
D) $\begin{array}{lrr}\text { Income taxes payable } &\quad 55,000 &\quad 20,000 \\\end{array}$
E) $\begin{array}{lrr}\text { Sales } &\quad\quad\quad\quad\quad\quad\quad\quad 900,000 &\quad 750,000 \\\end{array}$
F) $\begin{array}{lrr}\text { Operating expenses } &\quad\quad 160,000 &\quad 200,000\end{array}$ Instructions
Using horizontal analysis show the percentage change from 2016 to 2017 with 2016 as the base year.