The sales of Mary's Services for Years 1,2,and 3 are $25,000,$45,000,$60,000,respectively.The trend percentage for Year 3 is:

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The trend percentage is calculated by taking the year of interest (Year 3 in this case), dividing its sales by the base year's sales (Year 1), and then multiplying by 100 to get a percentage. For Year 3, this calculation is ($60,000 / $25,000) * 100 = 240%.

The Sales of Mary's Services for Years 1,2,and 3 Are