Assume the average cost of computer equipment fell 22.5 percent between 2016 and 2017. Let's see whether these changes are reflected in the income statement of Computer Tycoon Inc. for the year ended December 31, 2017. 2016 2017 Sales Revenues $100,000 $126,000 Cost of Goods Sold 55,000 65,000 Gross Profit 45,000 61,000 Selling, General, and Administrative Expenses 32,000 32,000 Interest Expense 300 280 Income Before Income Tax Expense S Income Tax Expense 12,700 3,150 28,720 5,902 Net Income $ 9,550 $ 22,818 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)