$\backslash$table$[[$LOCKEY FENCING CORPORATION$],[$Income Statements$],[$For the Years Ended December $31],[,$Current,Previous,Change in$],[,$Dollars,Percentage$],[$Net Sales,$$100,000,$$$75,000,,\%],[$Cost of Goods Sold,$58,000,45,000,,\%],[$Gross Profit,$42,000,30,000,,\%],[$Selling$,$ General, and Administrative Expenses,$9,000,4,500,,\%],[$Income from Operations,$33,000,25,500,,\%],[$Interest Expense,$3,000,3,750,,\%],[$Income before Income Tax,$30,000,21,750,,\%],[$Income Tax Expense,$9,000,6,525,,\%],[$Net Income,$$21,000,$$$,15,225,,\%]]$

Using the following income statements, perform the calculations needed for horizontal analyses. $($Decreases should be indicated by a minus sign. Round percentage values to $1$ decimal place.$)$

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