The comparative financial statements prepared at December 31 for Pinnacle Plus showed the following summarized data: Required 1. Complete the two final columns shown beside each item in Pinnacle Plus's comparative financial statements. (Decreases should be indicated by a minus sign. Round your percentage values to 1 decimal place.) Horizontal Analysis Increase (Decrease) in the Current year (versus Previous year Current Year Previous Year Amount Percentage Income Statement Sales Revenue Cost of Goods Sold Gross Profit Operating Expenses Interest Expense Income before Income Tax Expense Income Tax Expense (30%) Net Income Balance Sheet Cash Accounts Receivable. Net S 114,000101,800 48.400 53.400 34,000 4.400 15,000 4.500 10,500 52,800 61,200 38,000 4.400 18,800 5,640 S 13,160 S 66,060 33.200 11.200 38,800 107,000 204.860 S190.200 35,400 900 44.000 80,300 82,000 27.900 17.800 25,400 95.400 ve Property and Equipment, Net Total Assets Accounts Payable Income Tax Payable Note Payable (long-term) Total Liabilities Common Stock (par $10) Retained Earnings1t S 42,800 $ 1,800 44.000 88,600 82.000 34.060 Total Liabilities and Stockholders' Equity S 204,880S190.200 During the current year cash dividends amounting to $7 6 Income Tax Payable Note Payable (long-term) Total Liabilities Common Stock (par $10) Retained Eamingst Total Liabilities and Stockholders' Equity 204,680 190,200 tDuring the current year, cash dividends amounting to $7,000 were declared and paid 1.800 44,000 88,600 82,000 34,060 900T 44,000 80,300 82,000 27,900 2-a. Which account increased by the largest dollar amount? 2-b. Which account increased by the largest percentage? ccount