"One third was credit sales tDunng Year 2 , cash dividends amounting to $8,200 were declared and pald Required: 1 Using the concept of horizontal. anolyis, complete the following columas for each item in ihe preceding comparative financi statements (Negotive answers should be indicated by a minui sign. Round percentage answers to 2 decimal places fi.e., 0 . should bn entered as 1243) )