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

Year $2$ Year $1$

Statement of Earnings

Sales revenue $ $241,700*$ $ $205,000$

Cost of sales $181,850153,000$

Gross profit $59,85052,000$

Operating expenses and interest expense $45,51040,500$

Earnings before income taxes $14,34011,500$

Income tax expense $3,6102,700$

Net earnings $ $10,730$ $ $8,800$

Statement of Financial Position

Cash $ $4,230$ $ $8,500$

Accounts receivable $($net$)17,45021,000$

Inventory $44,48039,000$

Property, plant, and equipment $($net$)45,50038,500$

$ $111,660$ $ $107,000$

Current liabilities $($no interest$)$ $ $13,780$ $ $16,500$

Long$-$term debt $($interest rate: $10\%)43,15039,000$

Common shares $(6,000$ shares$)30,00030,000$

Retained earnings$24,73021,500$

$ $111,660$ $ $107,000$

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

$$During Year $2,$ cash dividends amounting to $$7,500$ were declared and paid.

Required:

$1.$ Complete the following columns for each item in the comparative financial statements $($Negative answers should be indicated by a minus sign. Round percentage answers to $2$ decimal places, i$.$e$.,0\mathrm{.}1243$ should be entered as $12\mathrm{.}43.)$: STATEMENT OF EARNINGS AND FINANCIAL POSITION IN PERCENTAGE

AS WELL AS$...$

CHANGE IN WORKING CAPITAL:

PERCENTAGE CHANGE IN THE INCOME TAX

AMOUNT OF CASH INFLOW IN YEAR $2$

PERCENTAGE CHANGE FOR GROSS PROFIT MARGIN RATIO