Pinnacle Plus declared and paid a cash dividend of $6,800 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? Reg 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 Increase (Decrease) in the Current year (versus the Previous year) Amount Percentage Current Year Previous Year Income Statement Sales Revenue $ 112,000 $ % 52,400 59,600 37,000 Cost of Goods Sold Gross Profit Operating Expenses Interest Expense Income before Income Tax Expense Income Tax Expense (30%) 100,400 48,200 52,200 33,500 4,200 14,500 4,350 10,150 4,200 18,400 5,520 12,880 Net Income $ $ % Balance Sheet Cash $ 69,822 $ % 17,400 25,200 95,200 207,622 $ $ % $ 42,400 $ 37,900 11,600 38,400 106,000 193,900 35,200 1,000 42,000 78,200 88,000 27,700 Accounts Receivable, Net Inventory Property and Equipment, Net Total Assets Accounts Payable Income Tax Payable Note Payable (long-term) Total Liabilities Common Stock (par $10) Retained Earnings % 1,442 42,000 85,842 88,000 33,780 Req 1 Req 2A Req 2B Which account increased by the largest dollar amount? Account Reg 1 Req 2A Req 2B Which account increased by the largest percentage? Account