P12-1 Analyzlng Comparative Financlal Statements by Using Percentages L012-5 The comparative financlal statements prepared at December 31, Year 2, for Goldfish Company showed the following summarized data: 'One-third was credit sales. touring Year 2 cash dividends amounting to $6,500 were declared and paid. "One-third was credit sales. tDuring Year 2 cash dividends amounting to $6.500 were declared and paid. Required: 1. Complete the following columns for each item in the preceding comparative financial statements (Negatlve answers should be Indicated by a minus sign. Round percentage answers to 2 decimal places (l.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 intermedlote colculations and final onswer to 2 decimal pieces.)