Assume the average cost of computer equipment fell 22.1 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 $100,000 61,600 2012 $124,593 74,756 Gross Profit Selling. General, and Administrative Expenses Interest Expense 38,400 30,100 500 49,837 30,100 470 Income before Income Tax Expense Income Tax Expense 7,800 3,800 19,267 5.981 Net Income $ 4,000 $ 13,286 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) COMPUTER TYCOON, INC. Vertical Analysis of Income Statements For the Years Ended December 31 Change in Dollars Percentage 2013 $ $ Sales revenues Costs of goods sold 9 2012 124,593 74.756 100.000 61.600