2015 2014 Income statement: Sales revenue $ 191,700 * $ 167,800 Cost of goods sold 113,200 101,600 Gross profit 78,500 66,200 Operating expenses and interest expense 58,000 55,000 Pretax income 20,500 11,200 Income tax 6,150 3,360 Net income $ 14,350 $ 7,840 Balance sheet: Cash $ 4,900 $ 6,500 Accounts receivable (net) 15,500 16,200 Inventory 40,700 32,000 Operational assets (net) 45,900 36,900 $ 107,000 $ 91,600 Current liabilities (no interest) $ 15,500 $ 16,500 Long-term liabilities (10% interest) 43,900 43,900 Common stock (par $5) 29,600 29,600 Retained earnings 18,000 1,600 $ 107,000 $ 91,600 *One-third was credit sales. 10.value: 8.00 pointsRequired information Required: 1. Complete the following columns for each item in the preceding comparative financial statements: (Round your percentage answers to 2 decimal places.(i.e., 0.1234 should be entered as 12.34). Decreases should be indicated by a minus sign.) 2. By What amount did working capital change?