2020 2019 Sales $ 850,000 $ 1,000,000 Cost of Goods Sold 306,000 400,000 Gross Profit 544,000 600,000 Operating Expenses 361,700 420,000 Income Before Taxes 182,300 180,000 Income Tax Expense 54,690 54,000 Net Income $ 127,610 $ 126,000 Required: Examine sales and compute the following. Indicate for each whether the change is an increase or a decrease: 1. Compute the change in dollar amount from 2019 to 2020. 2. Compute the percentage change from 2019 to 2020. Round your answer to two decimal places. Increase or Decrease Amount of Change Percent of Change O Increase $ 0 % Decrease