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* Cost of goods sold $ 116,000 $ 104,000 Gross profit Operating expenses Interest expense Income before income tax expense Income tax expense (30%) Net income Balance sheet: Cash 56,200 50,500 % 59,800 53,500 % 35,900 34,000 % 4,500 4,500 % 19,400 15,000 % 5,820 4,500 % $ 13,580 $ 10,500 % $ 52,280 $ 20,050 %