The comparative financial statements prepared at December 31, 2017, for Goldfish Company showed the following summarized data: 2017 2016 Statement of Earnings Sales revenue Cost of sales $ 332,980* 267,950 $280,000 224,000 Gross margin Operating expenses and interest expense 65,030 44,660 56,000 39,800 Earnings before income taxes Income tax expense 20,370 8,930 16,200 6,900 Net earnings $ 11,440 $ 9,300 Statement of Financial Position Cash $ $ Accounts receivable (net) Inventory Property, plant, and equipment (net) 4,010 13,450 39,110 51,240 7,900 16,000 34,000 43,000 $ 107,810 $100,900 Current liabilities (no interest) Non-current liabilities (10% interest) Common shares (6,000 shares) Retained earnings $ 13,590 38,080 36,000 20,140 $ 15,800 35,400 36,000 13,700 $ 107,810 $100,900 *One-third was credit sales. During 2017, cash dividends amounting to $5,000 were declared and paid. Required: 1. Complete the following columns for each item in the preceding comparative financial statements (Negative answers should be indicated by a minus sign. Round percentage answers to 2 decimal places (i.e., 0.1243 should be entered as 12.43).) Increase (Decrease) 2017 over 2016 Amount Percentage Statement of earnings: Sales revenue Cost of sales Gross margin Operating expenses and interest expense Earnings before income taxes Income tax expense Net earnings Statement of financial position: Cash Accounts receivable (net) Inventory Property, plant and equipment (net) Current liabilities Long-term liabilities Common shares Retained earnings 2-a. By what amount did working capital change? Change in working capital 2-b. What was the percentage change in the average income tax rate? (Round intermediate calculations and final answer to 2 decimal places.) Percentage change 2-c. What was the amount of cash inflow from revenues for 2017? Amount of cash inflow 2-d. What was the percentage change for the average markup realized on sales? (Round intermediate calculations and final answer to 1 decimal place.) Percentage change