The comparative financial statements prepared at December 31, 2017, for Pinnacle Plus showed the following summarized data: Required: 1. Complete the two final columns shown beside each item in Pinnacle's comparative financial statements. (Round your percentage answers to 1 decimal place. Any decrease in the amount should be indicated with minus sign.) Increase (Decrease) 2017 over 2016 2017 2016 Amount Percentage Income statement: Sales revenue* $ 117,200 $ 105,000 Cost of goods sold 56,800 51,000 % % Gross profit Operating expenses Interest expense Income before income tax expense 60,400 54,000 35,800 34,200 % 4,600 4,600 % 20,000 15,200 % Net income Income tax expense (30%) Balance sheet: Cash 6,000 4,560 % $ 14,000 $ 10,640 % $ 53,500 $ 20,460 % Accounts receivable, net 39,400 35,000 Inventory 27,400 41,000 % Deanach and Carinmant mat 00 111 000 0/