all the percenages are wrong :/

Exercise 12-3 (Algo) Prepare horizontal analysis (LO12-2) The income statements for Federer Sports Apparel for 2025 and 2024 are presented below. Required: Prepare a horizontal analysis for 2025 using 2024 as the base year. (Decreases should be indicated with a minus sign. Round your percentage answers to 1 decimal place.) Answer is complete but not entirely correct. FEDERER SPORTS APPAREL income Statement For the Years Ended December 31 \begin{tabular}{|c|c|c|c|c|c|c|c|} \hline 6 & \multicolumn{4}{|c|}{ Year } & \multicolumn{3}{|c|}{ Increase (Decrease) } \\ \hline & & 2025 & & 2024 & & Amount & % \\ \hline Net sales & $ & 19,600,000 & $ & 16,300,000 & $ & 3,300,000 & 16.8 \\ \hline Cost of goods sold & & 12,818,400 & & 7,498,000 & & 5,320,400 & 41.5 \\ \hline Gross profit & & 6,781,600 & & 8,802,000 & & (2,020,400) & (29.8) \\ \hline Operating expenses & & 1,822,800 & & 1,385,500 & & 437,300 & 24.0 \\ \hline Depreciation expense & & 1,195,600 & & 1,195,600 & & 00 & 0.0 \\ \hline Invontory write-down & & 372,400 & & & & 372,400 & 100.0 \\ \hline Loss (litigation) & & 1,724,800 & & 260,800 & & 1,464,000 & 84.9 \\ \hline Income before tax & & 1,666,000 & & 5,960,100 & & (4,294,100) & (257.7) \\ \hline Income tax expense & & 627,200 & & 2,233,100 & & (1,605,900) & (256.0) \\ \hline Net income & $ & 1,038,800 & $ & 3,727,000 & $ & (2,688,200) & (258.8) \\ \hline \end{tabular}