The comparative financial statements prepared at December 31, Year 2, for Goldfish Company showed the following summarized data:

		Year 2				Year 1
Statement of Earnings
Sales revenue	$	367,950	*		$	310,000
Cost of sales		312,170				262,000
Gross margin		55,780				48,000
Operating expenses and interest expense		37,410				33,400
Earnings before income taxes		18,370				14,600
Income tax expense		6,310				4,800
Net earnings	$	12,060			$	9,800
Statement of Financial Position
Cash	$	4,270			$	8,400
Accounts receivable (net)		16,830				20,000
Inventory		48,350				42,000
Property, plant, and equipment (net)		29,810				25,000
	$	99,260			$	95,400
Current liabilities (no interest)	$	11,820			$	14,200
Non-current liabilities (10% interest)		40,480				39,200
Common shares (6,000 shares)		24,000				24,000
Retained earnings		22,960				18,000
	$	99,260			$	95,400

*One-third was credit sales. During Year 2, cash dividends amounting to $7,100 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).):