In a Trend Analysis,an Index Number of 139 for 20xx

In a trend analysis,an index number of 139 for 20xx sales indicates that

A) sales for 20xx were 139 percent higher than sales for the same company in the base year.
B) sales for 20xx for this company were 139 percent of the sales figure of another company being used in the comparison.
C) sales for 20xx were 139 percent of the sales for the same company in the base year.
D) actual sales for 20xx exceeded budgeted sales for 20xx by 39 percent.