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 $ $309,140*$ $ $260,000$

Cost of sales $241,800202,000$

Gross profit $67,34058,000$

Operating expenses and interest expense $46,47041,400$

Earnings before income taxes $20,87016,600$

Income tax expense $9,6807,500$

Net earnings $ $11,190$ $ $9,100$

Statement of Financial Position

Cash $ $3,960$ $ $7,800$

Accounts receivable $($net$)12,61015,000$

Inventory $36,81032,000$

Property, plant, and equipment $($net$)52,43044,000$

$ $105,810$ $ $98,800$

Current liabilities $($no interest$)$ $ $12,850$ $ $14,900$

Long$-$term debt $($interest rate: $10\%)40,87036,000$

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

Retained earnings$22,09017,900$

$ $105,810$ $ $98,800$

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

$$During Year $2,$ cash dividends amounting to $$7,000$ 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 $12\mathrm{.}43.)$:

$2-$a$.$ By what amount did working capital change?

$2-$b$.$ What was the percentage change in the income tax rate? $($Round intermediate calculations and final answer to $2$ decimal places.$)$

$2-$c$.$ What was the amount of cash collections from customers in year $2?$

$2-$d$.$ What was the change for the gross profit margin ratio? $($Round intermediate calculations and final answer to $1$ decimal place.$)$