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 Year 2 Year 1 $367,950* $310,000 312,170 262,000 55,780 48,000 37,410 33,400 18,370 14,600 6,310 4,800 $ 12,060 $ 9,800 $ 4,270 $ 8,400 16,830 20,000 48,350 42,000 25,000 $ 95,400 $14,200 39,200 24,000 24,000 22,960 18,000 $ 99,260 $ 95,400 Property, plant, and equipment (net) Current liabilities (no interest) Non-current liabilities (10% interest) Common shares (6,000 shares) Retained earningst 29,810 $ 99,260 $ 11,820 40,480 *One-third was credit sales. During Year 2, cash dividends amounting to $7,100 were declared and paid. 2-a. By what amount did working capital change? Change in working capital $ 1,430 2-b. What was the percentage change in the income tax rate? (Round intermediate calculations and final answer to 2 decimal places.) Percentage change 1.69 % increase 2-c. What was the amount of cash collections from customers in year 2? Amount of cash inflow $ 142,650 B 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 (0.2) % decrease