If we assume that the sale increases by some percent each year;

Sale First year = \(a\)

Sale Second year = \((1 + \frac{x}{100})a\)

Sale Third year > Sale Second year

Sale Fourth year = \((1 + \frac{x}{100})(1 + \frac{x}{100})a\)

Sale Fifth year = \(1.4a\)

Sale Fifth year > Sale Fourth year
\(1.4a > (1 + \frac{x}{100})^2a\)

\(1.4 > (1 + \frac{x}{100})^2\)

\((1.183)^2 > (1 + \frac{x}{100})^2\)

\((1 + 0.183)^2 > (1 + \frac{x}{100})^2\)

On comparison;

\(0.183 > \frac{x}{100}\)

\(18.3 > x\)

Col. A < Col. B

But, If we assume that sale increase by x% exactly after 2 years;

Sale First year = \(a\)

Sale Second year = \((1 + \frac{x}{100})a\)

Sale Third year = \((1 + \frac{x}{100})a\)

Sale Fourth year = \((1 + \frac{x}{100})(1 + \frac{x}{100})a\)

Sale Fifth year = \(1.4a = (1 + \frac{x}{100})(1 + \frac{x}{100})a\)

So, Sale Fifth year = Sale Fourth year
\((1.183)^2 = (1 + \frac{x}{100})^2\)

\((1 + 0.183)^2 = (1 + \frac{x}{100})^2\)

On comparison;

\(0.183 = \frac{x}{100}\)

\(18.3 = x\)

Col. A < Col. B

Hence, option B