Assume the following sales data for a company: $\begin{array}{lr} 2020 & \$ 945,000 \\ 2019 & 877,500 \\ 2018 & 675,000 \end{array}$ If 2018 is the base year, what is the percentage increase in sales from 2018 to 2019?

A) 76.9% B) 30% C) 40% D) 71.4% A) 76.9% B) 30% C) 40% D) 71.4%

Jack's by the Tracks has the following partial balance sheet: JACK'S BY THE TRACKS Balance Sheet (partial) $\begin{array}{lr} \text { Stockholders' Equity: } & \\ \text { Common Stock } & \$ 6,000,000 \\ \text { Retained Earnings } & 2,000,000 \\ \text { Total Paid-in capital and retained earnings } & 8,000,000 \\ \text { Add: Unrealized gain on available-for-sale securities } & 800,000 \\ \text { Total Stockholders' Equity. } & \$ 8,800,000 \end{array}$ What effect will the unrealized gain on available-for-sale securities have on comprehensive income?

A) No effect on comprehensive income. B) Increase of $800,000 in comprehensive income. C) Increase of $8,800,000 in comprehensive income. D) Decrease of $800,000 in comprehensive income. A) No effect on comprehensive income. B) Increase of $800,000 in comprehensive income. C) Increase of $8,800,000 in comprehensive income. D) Decrease of $800,000 in comprehensive income.