Computer lycoon Inc. for the year ended December 31, 2013. Sales Revenues Cost of Goods Sold 2013 $ 101,100 61,900 2012 $128,704 77,222 39,200 Gross Profit Selling, General, and Administrative Expenses Interest Expense 51,482 30,400 30,400 589 486 Income before Income Tax Expense Income Tax Expense 8,211 4,989 20,596 6,857 Net Income $ 3,222 $ 13,739 Required: 1-a. Conduct a horizontal analysis by calculating the year-over-year changes item, expressed in dollars and in percentages. (Round your "Percer decimal place. Any decrease in amounts should be indicated with min