Harris Company had the following income statement to be used in horizontal analysis: 2019 2018 $ 1,050,000 $ 1,000,000 Sales 399,000 400,000 Cost of Goods Sold 651,000 600,000 Gross Profit 371,000 360,000 Operating Expenses 280,000 240,000 Income Before Taxes 98,000 84,000 Income Tax Expense $ 182,000 $ 156,000 Net Income Required: Examine sales and compute the following. Indicate for each whether the change is an increase or a decrease: 1. Compute the change in dollar mount from 2018 to 2019. 2. Compute the percentage change from 2018 to 2019. Round your answer to two decimal places. Increase or Decrease Amount of Change Percent of Change Increase $0 % Decrease