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 $ $206,820*$ $ $175,000$

Cost of sales $143,360120,000$

Gross profit $63,46055,000$

Operating expenses and interest expense $49,71044,000$

Earnings before income taxes $13,75011,000$

Income tax expense $3,3602,500$

Net earnings $ $10,390$ $ $8,500$

Statement of Financial Position

Cash $ $3,500$ $ $7,000$

Accounts receivable $($net$)16,25019,500$

Inventory $41,14036,000$

Property, plant, and equipment $($net$)47,36040,000$

$ $108,250$ $ $102,500$

Current liabilities $($no interest$)$ $ $15,260$ $ $18,000$

Long$-$term debt $($interest rate: $10\%)51,10045,000$

Common shares $(6,000$ shares$)24,00024,000$

Retained earnings$17,89015,500$

$ $108,250$ $ $102,500$

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

$$During Year $2,$ cash dividends amounting to $$8,000$ 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.$)$