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.) PINNACLE PLUS Horizontal Analysis Increase (Decrease) in the Current year (versus Previous year) Year Previous Year Amount Per 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 Inventory Property and Equipment, Net Total Assets Accounts Payable Income Tax Payable Note Payable (long-term) Total Liabilities Common Stock (par S10) Retained Earningst Total Liabilities and Stockholders Equity 207,040 193,300 fDuring the current year, cash dividends amounting to $6,700 were declared and paid 5 111,000S 52,200 58,800 36,500 4,100 18,200 5,460 12,740 99,700 48,100 51,600 33,250 4,100 14,250 4,275 9,975 5 69,640S 37,800 11,800 38,200 105,500 193,300 35,100 600 41,000 76,700 89,000 27,600 17,200 25,100 95,100 5 207,040S 5 42,200S 1,200 41,000 84,400 89,000 33,640