The comparative financial statements prepared at December 31, Year 2 for Goldfish Company showed the following summarized data: Statement of Earnings Sales revenue Cost of sales Gross margin Operating expenses and interest expense Earnings before income taxes Income tax expense Net earnings Statement of Financial Position Cash Accounts receivable (net) Inventory Property, plant, and equipment (net) Current liabilities (no interest) Non-current liabilities (10% interest) Connon shares (6,000 shares) Retained earningst Year 2 Year 1 $312,590* $265,000 259,620 219,000 52,970 46,000 36,750 33,000 16,220 4,750 13,000 3,600 $ 11,470 $ 9,400 $ 4,580 $ 9,200 19,950 51,340 39,010 $114,880 $ 14,350 41,160 24,000 45,000 33,000 $111,200 $ 17,400 39,700 36,000 36,000 23,370 18,100 $114,888 $111,200 *One-third was credit sales. During Year 2, 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 (1.e., 0.1243 should be entered as 12.43).): Increase (Decrease) Year 2 over Year 1 Amount Percentage Statement of earnings: Sales revenue Cost of sales Gross margin Operating expenses and interest expense Earnings before income taxes Income tax expense Net earnings Statement of financial position: 2-a. By what amount did working capital change? Change in working capital 2-b. What was the percentage change in the Income tax rate? (Round Intermediate calculations and final answer to 2 decimal places.) Percentage change % 2-c. What was the amount of cash collections from customers in year 2? Amount of cash inflow 2-d. What was the percentage change for the markup realized on sales? (Round intermediate calculations and final answer to 1 decimal place.) Percentage change %