P12-1 Analyzing Comparative Financial Statements by Using Percentages L012-5 The comparative financial statements prepared at December 31, Year 2, for Goldfish Company showed the following summarized data: *One-third was credit sales. During Year 2, cash dividends amounting to $5,500 were declared and paid. Required: 1. Complete the following columns for each item in the preceding comparative financial statements (Negative answers should be indicated by a minus sign. Round percentage answers to 2 decimal places (i.e., 0.1243 should be entered as 12.43 ).): Required: 1. Complete the following columns for each item in the preceding comparative financial statements (Negative answers should be indicated by a minus sign. Round percentage answers to 2 decimal places (i.e., 0.1243 should be entered as 12.43).): 2-a. By what amount did working capital change? 2-b. What was the percentage change in the income tax rate? (Round intermediate calculations and final answer to 2 decimal places.) 2-c. What was the amount of cash collections from customers in year 2? 2-d. What was the percentage change for the markup realized on sales? (Round intermediate calculations and final answer to 1 decimal place.)