$\backslash$table$[[,$Increase $($Decrease$)],[,$Year $2$ over Year $1],[,$Amount,Percentage$],[$Statement of earnings:$],[$Sales revenue,$$,30,000,18\mathrm{.}18],[$Cost of sales,$20,000,20\mathrm{.}00],[$Gross profit,$10,000,15\mathrm{.}38],[$Operating expenses and interest expense,$7,000,13\mathrm{.}21],[$Earnings before income taxes,$3,000,25\mathrm{.}00],[$Income tax expense,$1,000,33\mathrm{.}33],[$Net earnings,$2,000,22\mathrm{.}22],[$Statement of financial position:$],[$Cash$,(4,000),(50\mathrm{.}00)$