Comparative Information Taken from the Bergeron Company Financial Statements Is $\quad$

Comparative information taken from the Bergeron Company financial statements is shown below: $\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$ 2014 $\quad$$\quad$$\quad$$\quad$ 2013
(a) Accounts receivable $\quad$ $175,000 $\quad$$\quad$ $140,000
(b) Retained earrings $\quad$$\quad$ 30,000 $\quad$$\quad$$\quad$ (14,000)
(c) Sales revenue $\quad$$\quad$$\quad$ 855,000 $\quad$$\quad$$\quad$ 750,000
(d) Operating expenses $\quad$ 170,000 $\quad$$\quad$$\quad$ 200,000
(e) Income taxes pavable $\quad$ 11,000 $\quad$$\quad$$\quad$ 10,000 Instructions
Using horizontal analysis, show the percentage change from 2013 to 2014 with 2013 as the base year.