Pinnacle Plus declared and paid a cash dividend of $7,000 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. 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.) \begin{tabular}{|c|c|c|c|c|c|c|c|} \hline \multicolumn{8}{|l|}{ Income Statement } \\ \hline Sales Revenue & $ & 114,000 & $ & 101,800 & 12,200 & 12.0 & % \\ \hline Cost of Goods Sold & & 52,800 & & 48,400 & 4,400 & 9.1 & % \\ \hline Gross Profit & & 61,200 & & 53,400 & 7,800 & 14.6 & % \\ \hline Operating Expenses & & 38,000 & & 34,000 & 4,000 & 11.8 & % \\ \hline Interest Expense & & 4,400 & & 4,400 & 0 & & % \\ \hline Income before Income Tax Expense & & 18,800 & & 15,000 & & & % \\ \hline Income Tax Expense (30\%) & & 5,640 & & 4,500 & & & % \\ \hline Net Income & $ & 13,160 & $ & 10,500 & & & % \\ \hline \multicolumn{8}{|l|}{ Balance Sheet } \\ \hline Cash & $ & 66,060 & $ & 33,200 & & & % \\ \hline Accounts Receivable, Net & & 17,800 & & 11,200 & & & % \\ \hline Inventory & + & 25,400 & & 38,800 & & & % \\ \hline Property and Equipment, Net & & 95,400 & & 107,000 & & & % \\ \hline Total Assets & $ & 204,660 & $ & 190,200 & & & % \\ \hline Accounts Payable & $ & 42,800 & $ & 35,400 & & & % \\ \hline Income Tax Payable & & 1,800 & & 900 & & & % \\ \hline Notes Payable (long-term) & & 44,000 & & 44,000 & & & % \\ \hline Total Liabilities & & 88,600 & & 80,300 & & & % \\ \hline Common Stock (par $10 ) & & 82,000 & & 82,000 & & & % \\ \hline Retained Earnings & & 34,060 & & 27,900 & & & \\ \hline Total Liabilities and Stockholders' Equity & $ & 204,660 & $ & 190,200 & & & % \\ \hline \end{tabular}