The comparative financial statements prepared at December 31, 2017, for Goldfish Company showed the following summarized data:

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 $312,590* $265,000 219,000 259,620 Gross margin Operating expenses and interest expense 52,970 36,750 46,000 33,000 Earnings before income taxes Income tax expense 16,220 4,750 13,000 3,600 Net earnings $ 11,470 $ 9,400 Statement of Financial Position Cash Accounts receivable (net) Inventory Property, plant, and equipment (net) $ 4,580 19,950 51,340 39,010 24,000 45,000 33,000 $114,880 $ 111,200 Curren abilities (no interest) Non-current liabilities (10% interest) Common shares (6,000 shares) Retained earnings $ 14,350 41,160 36,000 23,370 $17,400 39,700 36,000 18,100 $114,880$111,200 *One-third was credit sales tDuring 2017, cash dividends amounting to $6,200 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).)