Pinnacle Plus declared and paid a cash dividend of $6,300 in the current year. Its comparative financial statements, prepared at December 31, reported the following summarized information: Required: 1. Complete the two final columns shown beside each item in Pinnacle Plus's comparative financial statements. 2-a. Which account increased by the largest dollar amount? 2-b. Which account increased by the largest percentage? Complete this question by entering your answers in the tabs below. Req 1 Req 2A Req 2B Complete the two final columns shown beside each item in Pinnacle Plus's comparative financial statements. (Decreases should be indicated by a minus sign. Round percentage values to 1 decimal place.) PINNACLE PLUS Horizontal Analysis Current Previous Year Year Increase (Decrease) in the Current year (versus Previous year) Amount Percentage Income Statement Sales Revenue $123,000 $108,100 % Cost of Goods Sold 54,600 49,300 % Gross Profit 68,400 58,800 % Operating Expenses 34,500 31,800 % Interest Expense 3,700 3,700 % Income before Income Tax 30,200 23,300 % Expense Income Tax Expense (30%) 9,060 6,990 % Net Income $ 21,140 $ 16,310 % Balance Sheet Cash $ 75,240 $ 38,200 % Accounts Receivable, Net 17,600 10,600 % Inventory 24,700 37,400 % Property and Equipment, Net 94,700 103,500 % Total Assets $212,240 $188,300 % Accounts Payable $ 44,600 $ 36,300 % Income Tax Payable 1,600 800 % Notes Payable (long-term) 37,000 37,000 % Total Liabilities 83,200 74,100 % Common Stock (par $10) 87,000 87,000 % Retained Earnings 42,040 27,200 Total Liabilities and Stockholders' Equity $212,240 $188,300 % < Req 1 Req 2A > Show less Complete this question by entering your answers in the tabs below. Req 1 Req 2A Req 2B Which account increased by the largest dollar amount? Account < Req 1 Req 2B > Complete this question by entering your answers in the tabs below. Req 1 Req 2A Req 2B Which account increased by the largest percentage? Account < Req 2A Req 2B >