Golden Corporation declared and paid $$4,000$ of cash dividends during the current year ended December $31.$ Its financial statements also reported the following summarized data:

Required:

Complete the horizontal analyses for each item in Golden Corporation's comparative financial statements. TIP: Calculate the increase $($decrease$)$ by subtracting the previous year from the current year. Calculate the percentage by dividing the amount of increase $($decrease$)$ by the previous$-$year balance. $($Decreases should be indicated by a minus sign. Round percentage values to $1$ decimal place.$)$

$2-$a$.$ Use the horizontal $($trend$)$ analyses to identify the accounts where a large percentage change is accompanied by a small dollar change. $($You may select more than one answer. Single click the box with the question mark to produce a check mark for a correct answer and double click the box with the question mark to empty the box for a wrong answer.$)$

$2-$b$.$ Use the horizontal $($trend$)$ analyses to identify the accounts where a directional change in one account balance is inconsistent with the directional change in a related account balance. $($Yefu may select more than one answer. Single click the box with the question mark to produce a check mark for a correct answer and double click the box with the question mark to empty the box for a wrong answer.$)$

GOLDEN CORPORATION

$\backslash$table$[[$Horizontal Analysis$],[,$Current,Previous,$\backslash$table$[[$Increase $($Decrease$)],[$in Current $($versus Previous$)]]],[,$Amount,Percentage,$],[$Income Statement$],[$Sales revenue,$$,190,000,$$$,172,000,,,\%$