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) Common shares (6,000 shares) Retained earningst Year 2 Year 1 $253,510* $215,000 194,800 164,000 58,710 51,000 44,120 39,300 14,590 11,700 3,740 2,800 $ 10,850 $ 8,900 $ 4,480 $ 9,000 17,870 45,630 44,920 $112,900 $ 16,140 41,410 21,500 40,000 38,000 $108,500 $ 19,400 37,000 36,000 36,000 19,350 16,100 $112,900 $108,500 *One-third was credit sales. During Year 2, cash dividends amounting to $7,600 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).): Statement of earnings: Sales revenue Cost of sales > Answer is not complete. Gross margin Operating expenses and interest expense Earnings before income taxes Income tax expense Net earnings Increase (Decrease) Year 2 over Year 1 Amount Percentage $ 38,510 17.80 x 77 38,433 38,433 $ 38,433 Statement of financial position: Cash Accounts receivable (net) Inventory Property, plant, and equipment (net) $ 0 Current liabilities Long-term debt Common shares Retained earnings $ 0 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 %