Perez Corporation reported the following operating results for two consecutive years: Required a. Compute the percentage changes in Perez Corporation's income statement components between the two years. (Negative amounts should be indicated by a minus sign. Round your answers to 1 decimal place. (i.e., 0.234 should be entered as 23.4).) PEREZ CORPORATION Income Statements Year 3 Year 2 Percentage Change Sales Cost of goods sold Gross margin Operating expenses Income before taxes Income taxes Net income (loss) $ 1,298,000 798,270 499,730 301,500 198,230 61,900 $ 136,330 $ 1,002,500 601,500 401,000 195,000 206,000 52,400 $ 153,600