Consider the following income statement data from the Ross Company: 2013 2012 Sales revenue $526,000 $450,000 Cost of goods sold 337,000 279,000 Selling expenses 106,000 99,000 Administrative expenses 61,000 54,000 Income tax expense 8,800 5,400 Prepare a comparative income statement, showing increases and decreases in dollars and in percentages. (Round to one decimal point.)