Stuart Corporation reported the following operating results for two consecutive years: Required a. Compute the percentage changes in Stuart Corporation's income statement components between the two years. Note: Negative amounts should be indicated by a minus sign. Round your answers to 1 decimal place. (i.e., 0.234 sh entered as 23.4). STUART CORPORATION Income Statements Year 3 Year 2 Percentage Change Sales $ 1,296,000 $ 1,003,000 % Cost of goods sold 797,040 601,800 Gross margin 498,960 401,200 Operating expenses 301,000 195,500 Income before taxes 197,960 205,700 Income taxes 61,600 52,600 Net income (loss) $ 136,360 $ 153,100 %