Glbson Corporation reported the following operating results for two consecutive years:

Required

a$.$ Compute the percentage changes In Gibson Corporation's Income statement components between the two years. Note: Negatlve amounts should be Indlcated by a minus sign. Round your answers to $1$ decimal place. $(1.$e$.,234$ should be entered as $23\mathrm{.}4).$

$\backslash$table$[[$GIBSOM CORPORATION$],[$Ineome Statements$],[,$Year $3,$Year $2,\backslash$table$[[$Pereentage$],[$Change$]]],[$Sales$,s,1,295,000,,1,002,000,96],[$Cost of goods sold,,$796,425,,601,200,],[$Gross margin,,$498,575,,400\mathrm{.}800,],[$Operating expenses,,$302,500,,199,000,],[$Income before taxes,,$196,075,,201,800,],[$Income taxes,,$61,200,,52\mathrm{.}300,],[$Net income $($loss$),5,134,875,8,149\mathrm{.}500,96]]$