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 percentege answers to 1 decimal place. Any decrease In the omount should be Indleated with minus sign.) *One-half of all sales are on credit. 2. Not available in Connect. A condensed income statement for Simultech Corporation and a partially completed vertical analysis are presented below. Required: 1. Complete the vertical analysis by computing each missing line item as a percentage of sales revenues. (Round your answers to the nearest whole percent.) 2. Does Simultech's Cost of Goods Sold for the year ended January 31, 2017, as a percentage of revenues, represent better or worse performance as compared to that for the year ended January 31,2016 ? Better Worse 3. Do the percentages that you calculated for net income indicate whether Simultech's net profit margin has increased or decreased over the two years? Decreased Increased