From the below provided information please answer the following question:

Gross profit increased in 2017 comparing with year 2016 by

^{Answer must be in %.}

Base year is 2016. (Below you need to write number without % sign, if its 45,65 %, just write 45,65.) Please, keep two numbers after comma.

Multi Step Income Statement, for 2017 and 2016 Nr.2 December

Year 2017

Interest revenue 1000

Gains?

Interest exp. 1000

Losses 1000

Salaries 110 000

Sales 374 000

Cost of goods sold 125 000

Rent 7000

Utilities 2000

Bad debt prov. ?

Depreciation 8000

Year 2016 (BASE YEAR)

Interest revenue 2000

Gains ?

Interest exp. 1000

Losses 1000

Salaries 105 000

Sales 272 200

Cost of goods sold 110 000

Rent 7000

Utilities 1500

Bad debt prov. ?

Depreciation 7000