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 $312,590 $265,000 Cost of sales 259,620 219,000 Gross margin 52,970 46,000 Operating expenses and interest expense 36,750 33,000 Earnings before income taxes 16,220 13,000 Inventory Income tax expense Net earnings Statement of Financial Position Cash Accounts receivable (net) Property, plant, and equipment (net) 4,750 3,600 $ 11,470 $ 9,400 $ 4,580 $ 9,200 19,950 24,000 51,340 45,000 Current liabilities (no interest) Non-current liabilities (10% interest) Common shares (6,000 shares) Retained earningst $ 14,350 41,160 33,000 $111,200 $ 17,400 39,700 36,000 36,000 23,370 18,100 $114,880 $111,200 39,010 $114,880 *One-third was credit sales. During Year 2, cash dividends amounting to $6,200 were declared and paid. 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 (l.e., 0.1243 should be entered as 12.43).): 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 Long-term debt Common shares Retained earnings Answer is not complete. Increase (Decrease) Year 2 over Year 1 Amount Percentage $ 47,590 17.96 40,620 18.55 6.970 15.15 3,750 11.36 3,220 3.79 x 1,150 31.94 $ 2,070 22.02 $ 0 $ 0 2-a. By what amount did working capital change? Answer is not complete. 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 Answer is not complete. % increase 2-c. What was the amount of cash collections from customers in year 2? Answer is not complete. 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 Answer is not complete. % decrease