Perform a Horizontal Analysis for the Entry "Gross Sales" Shown

Perform a horizontal analysis for the entry "Gross Sales" shown on the income statement portion below. (Round to the nearest tenth) $\begin{array}{c}\begin{array}{lll}\\\\ \hline\text { Revenue}\\ \text { Gross Sales}\\ \text { Less: Sales Returns and Allowances Net Sales}\\\text { Net Sales }\\ \text { Taxes Payable}\\ \text { Operating Expenses }\\ \text { Salaries and Benefits}\\ \text { Rent and Utilities}\\ \text { Advertising and Promotions}\\ \text { Insurance}\\ \text { Miscellaneous Expenses}\\ \text {Total Operating Expenses}\end{array}\begin{array}{lll}\\2012\\ \hline \\\$ 258,000 \\7,100 \\250,900 \\\\\\84,600 \\21,300 \\1,425 \\2,250 \\17,000 \\\$ 126,575 \end{array}\begin{array}{lll}\\2011\\ \hline\\\$ 193,500 \\4,800 \\188,700 \\\\\\106,600 \\24,900 \\900 \\1,900 \\15,300 \\\$ 149,600 \end{array}\begin{array}{lll} \text { Increase/Decrease }\\ \text { Amount Percent}\\ \hline\\ \\ \\ \\\\\\\\\\\\\\\\\\\end{array}\end{array}$

A) 33.3%
B) 10.5%
C) 3.3%
D) 23.9%