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The comparative financial statements prepared at December 31, Year 2, for Goldfish Company showed the following summarized data: Income Statement Year 2 Year 1 Sales revenue Cost of sales $288,950* 245,000 Gross margin 233,680 197,000 Operating expenses and interest expense 55.270 48,000 39.920 35,700 Earnings before income taxes 15,350 12,300 Income tax expense 4.130 3,100 Net earnings $ 11,220 $ 9.200 Statement of Financial Position Cash 4.780 9.600 Accounts receivable (net) 19.120 23.000 Inventory 49,060 43.000 Property, plant, and equipment (net) 43.150 36,500 $ 116, 110 $112,100 Current liabilities $ 15.220 $ 18,400 Non-current liabilities 40.670 37,400 Common shares 42.000 42.000 Retained earningst 18.220 14,300 $ 116, 110 $112, 100 *One-third was credit sales. During Year 2, cash dividends amounting to $7,300 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).)