Assume the average of computer equipment fell 21.2 percent between 2012 and 2013. Let's see wheti 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 $98,600 60,600 2012 $122,000 73.700 Gross Profit Selling, General, and Administrative Expenses Interest Expense 38,000 34,200 542 48,300 34,200 Income before Income Tax Expense Income Tax Expense 1.600 13,672 5,146 Net Income 1,658 $ 8.526 Required: 1-a. Conduct a horizontal analysis by calculating the year-over-year changes in each line