Saved The comparative financial statements prepared at December 31, Year 2, for Goldfish Company showed the following summarized data: Statement of Earnings Year 2 Year 1 Sales revenue $253,510 $215,000 Cost of sales 194,800 164,000 Gross margin. Earnings before income taxes 58,710 51,000 Operating expenses and interest expense 44,120 39,300 14,590 11,700 Income tax expense 3,740 2,800 $ 10,850 $ 8,900 Net earnings Statement of Financial Position Cash Accounts receivable (net) Inventory Property, plant, and equipment (net). Current liabilities (no interest) Non-current liabilities (10% interest) Common shares (6,000 shares) Retained earningst $ 4,480 $ 9,000 17,870 45,630 44,920 $112,900 $ 16,140 41,410 21,500 40,000 38,000 $108,500 $ 19,400 37,000 36,000 36,000 19,350 16,100 $112,900 $108,500 "One third was credit sales. During Year 2, cash dividends amounting to $7,600 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).) Increase (Decrease)