Stewart Company had the following income statement to be used in horizontal analysis: 2019 2018 $ 800,000 Sales $ 680,000 Cost of Goods Sold 323,000 400,000 Gross Profit 357,000 400,000 Operating Expenses 254,300 300,000 Income Before Taxes 102,700 100,000 Income Tax Expense 30,810 30,000 Net Income $ 71,890 $ 70,000 Required: Examine operating expenses and compute the following. Indicate for each whether the change is an increase or a decrease 1. Compute the change in dollar amount from 2018 to 2019. 2. Compute the percentage change from 2018 to 2019. Round your answer to two decimal places. Increase or Decrease Amount of Change Percent of Change Increase so Decrease