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.)

NACLE PLUS Horizontal Analysis Increase (Decrease) in the Current year (versus Previous year) Current Year Previous Year AmountPercentage 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 Inventory Property and Equipment, Net Total Assets Accounts Payable ncome Tx Payable Note Payable (long-term) Total Liabilities Common Stock (par $10) Retained Earningst Total Liabilities and Stockholders' Equity 209,820 194,400 During the current year, cash dividends amounting to $7,400 were declared and paid. $ 118,000 S104,600 48,800 55,800 35,000 4,800 16,000 4,800 11,200 53,600 64.400 40,000 4,800 19,600 5,880 $ 13,720 S $69,620 35,400 10,400 39,600 09,000 $ 209,820 S194,400 S 35,800 1,300 48,000 85,100 81,000 28.300 18,600 25,800 95,800 $43,600 2,600 48,000 94,200 81,000 34,620