The average price of a gallon of gas in 2013 dropped $0.12 (3 percent) from $3.61 in 2012 (to $3.49 in 2013).

Conduct a horizontal analysis by calculating the year-over-year changes in each line item, expressed in dollars and in percentagesfor the income statement of Insignia Corporation for the year ended December 31, 2013 (amounts in billions).(Decreases should be indicated by a minus sign.Enter your answers in billions (i.e., 10,000,000,000 should be entered as 10).Round percentage valuesto 1 decimal place.)