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The comparative financial statements prepared at December 31 for Tiger Audio showed the following summarized data: Required: 1. Complete the two final columns shown beside each item in Tiger Audio's comparative financial statements. (Decreases should be indicated by a minus sign. Round percentage values to 1 decimal place.) GER AUDIO Horizontal Analysis in Current sus Previous CurrentPrevious Amount Income Statement Sales Revenue Cost of Goods Sold Gross Profit Operating Expenses Interest Expense Income before Income Tax Expense Income Tax Expense(30%) Net Income Balance Sheet Cash Accounts Receivable, Net S 238,000 S 197,000 118,200 78,800 34,530 3,990 40,280 12,084 S 33,845 S 28,196 143,650 94,350 41,200 4,800 48,350 14,505 S 24,645 S 20,640 16,800 22,800 131,000 S 213,545 S 191,240 S 28,600 S 26,200 3,440 90,600 120,240 29,000 42,000 Total Liabilities and Stockholders' Equity 213,545 191,240 19,700 26,200 143,000 Property and Equipment, Net Total Assets Accounts Payable Income Tax Payable Note Payable (long-term) Total Liabilities Common Stock (par $1) Retained Earnings 3,800 76,300 108,700 29,000 75,845