Comparative Information Taken from the Friction Company's Financial Statements Is

Comparative information taken from the Friction Company's financial statements is shown below: $$\begin{array} { l r r } & \text { Year } 2 & \text { Year } 1 \\\text { (a) Notes receivable } & \$ 25,500 & \$ 30,000 \\\text { (b) Accounts receivable } & 106,200 & 90,000 \\\text { (c) Retained earnings } & 77,000 & 70,000 \\\text { (d) Sales } & 654,000 & 600,000 \\\text { (e) Operating expenses } & 160,000 & 200,000 \\\text { (f) Income taxes payable } & 28,000 & 20,000\end{array}$$ Using horizontal analysis, show the percentage change and direction (increase or decrease) from Year 1 to Year 2 with Year 1 as the base year.