Please complete percentages table in question 1 as well as the following questions!

P12-1 Analyzing Comparative Financial Statements by Using Percentages LO12-5 The comparative financial statements prepared at December 31, Year 2, for Goldfish Company showed the following summarized data: Year 2 Year 1 Statement of Earnings Sales revenue Cost of sales Gross margin Operating expenses and interest expense Earnings before income taxes Income tax expense Net earnings Statement of Financial Position Cash Accounts receivable (net) Inventory Property, plant, and equipment (net) $ 277,140* $ 235,000 220,730 186,000 56,410 49,000 41,320 36,900 15,090 12,100 3,990 3,000 $ 11,100 $ 9,100 $ 4,880 18,700 47,910 43,730 $ 115, 220 $ 9,800 22,500 42,000 37,000 $ 111,300 Current liabilities (no interest) Non-current liabilities (10% interest) Common shares (6,000 shares) Retained earningst $ 15,130 42,590 30,000 27,500 $ 115, 220 $ 18,300 39,400 30,000 23,600 $ 111,300 *One-third was credit sales. During Year 2, cash dividends amounting to $7,200 were declared and paid. Required: 1. Complete the following columns for each item in the preceding comparative financial statements (Negative answers should be indicated by a minus sign. Round percentage answers to 2 decimal places (i.e., 0.1243 should be entered as 12.43).): Answer is not complete. Increase (Decrease) Year 2 over Year 1 Amount Percentage Statement of earnings: Sales revenue $ 15.20 X Cost of sales 42,140 34,730 7,410 4,420 2,990 990 2,000 $ Gross margin Operating expenses and interest expense Earnings before income taxes Income tax expense Net earnings Statement of financial position: Cash Accounts receivable (net) Inventory Property, plant, and equipment (net) (4,920) (3,800) 5,910 6,730 3,920 Current liabilities (3,170) Long-term debt Common shares 0 0.00 Retained earnings 3,900 730 $ 2-a. By what amount did working capital change? Change in working capital 2-b. What was the percentage change in the income tax rate? (Round intermediate calculations and final answer to 2 decimal places.) Percentage change % 2-c. What was the amount of cash collections from customers in year 2? Amount of cash inflow 2-d. What was the percentage change for the markup realized on sales? (Round intermediate calculations and final answer to 1 decimal place.) Percentage change %