Assume the average cost of computer equipment fell $39\mathrm{.}0$ 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 $31,2017.$

$\backslash$table$[[$Sales Revenues,$2017,2016],[$Cost of Goods Sold,$$77,800,$$$123,600$