The comparative financial statements for Prince Company are below:

	Year 2				Year 1
Income statement:
Sales revenue	$	191,800			$	168,900
Cost of goods sold		112,900				100,500
Gross profit		78,900				68,400
Operating expenses and interest expense		57,000				54,000
Pretax income		21,900				14,400
Income tax		6,570				4,320
Net income	$	15,330			$	10,080
Balance sheet:
Cash	$	4,700			$	5,800
Accounts receivable (net)		15,600				17,100
Inventory		40,500				33,000
Property and equipment (net)		45,900				37,000
Total assets	$	106,700			$	92,900
Current liabilities (no interest)	$	14,800			$	15,800
Long-term liabilities (9 interest)		43,800				43,800
Common stock ($5 par value, 5,500 shares outstanding)		27,500				27,500
Retained earnings		20,600				5,800
Total liabilities and stockholders' equity	$	106,700			$	92,900

P13-5 Part 1

Required:

1. Complete the following columns for each item in the preceding comparative financial statements: (Enter your answer as a percentage rounded to 2 decimal places (i.e. 0.1234 should be entered as 12.34). Decreases should be indicated by a minus sign.)

2.By what amount did the current ratio change from Year 1 to Year 2? (Round your intermediate calculations and final answer to 2 decimal places.)