For the following financial statement items,calculate trend percentages using 2014 as the base year: 
Definitions:
Dual Agency
A situation in real estate where an agent or broker represents both the buyer and the seller in the same transaction, leading to potential conflicts of interest.
Conflict of Interest
A situation in which an individual's personal interests could potentially interfere with their professional duties or responsibilities.
Safe Working Conditions
Work environments that possess adequate safety measures to prevent accidents and reduce the risk of injury or harm to employees.
Duty of Loyalty
An obligation of fiduciaries to act in the best interest of the beneficiary or entity they serve, avoiding conflicts of interest.
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