Pinnacle Plus declared and paid a cash dividend of $$5,600$ 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?