According to the producer price index database maintained by the Bureau of Labor Statistics, the average cost of computer equipment fell $3\mathrm{.}8$ percent between January and December $2018.$ Let's see whether these changes are reflected in the income statement of Wizard Computers for the year ended December $31,2018.$

$\backslash$table$[[$Sales Revenue,$2018,2017],[$Cost of Goods Sold,$114,000,$$$141,000$