Bennett Company had the following income statement to be used in horizontal analysis: 2019 $ 760,000 2018 $ 800,000 Sales Cost of Goods Sold 399,000 400,000 Gross Profit 361,000 400,000 Operating Expenses 222,900 260,000 Income Before Taxes 138,100 140,000 Income Tax Expense 55,240 56,000 Net Income $ 82,860 $ 84,000 Required: Examine sales and compute the following. Indicate for each whether the change is an increase or a decrease: 1. Compute the change in dollar amount from 2018 to 2019. 2. Compute the percentage change from 2018 to 2019. Round your answer to two decimal places. Amount of Change Percent of Change Increase or Decrease Increase Decrease so 0 %