The comparative financial statements prepared at December $31,$ Year $2,$ for Goldfish Company showed the following summarized data:

$*$One$-$third was credit sales.

$$During Year $2,$ cash dividends amounting to $$7,100$ were declared and pald.

Aequitred:

$1$ Complete the following columns for each tem in the comparative financial statements $($Negotlive answers should be indicated by a

minus sign. Round percentage snswers to $2$ oecimal places, Le$.,0\mathrm{.}1243$ should be entered as $12\mathrm{.}43$ y$.$

$2-$ By what amount did working capras change?

$$

$2-.$ What was the percentage change in the income tax rate? $($Pound intermediate colculations and Finel antwer to $2$ decimal

piaces.$)$

$2-$c$.$ What was the anourt of cash cobections from customers in year $2?$

$2-$d$.$ What was the change for the gross proft margin ratio? $($Aound intermediate colculations and final antwer to $1$ decimal pace.$)$