Assume the average cost of computer equipment fell 17.4 percent between 2012 and 2013. Let's see whether these changes are reflected in the income statement of Computer Tycoon Inc. for the year ended December 31, 2013 Sales Revenues Cost of Goods Sold 2013 $99,500 61,500 2012 $117,960 70,776 Gross Profit Selling, General, and Administrative Expenses Interest Expense 38,000 30,000 576 47.184 30,000 460 Income before Income Tax Expense Income Tax Expense 7.424 3.772 16.724 4,784 Net Income $ 3,652 $11.940 Required: 1-a. Conduct a horizontal analysis by calculating the year-over-year changes in each line item, expressed in dollars and in percentages. (Round your "Percentage" to 1 decimal place. Any decrease in amounts should be indicated with minus sign)