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 taxe Income tax expen Net earnings Cash Statement of Financial Position Accounts receivable (net) Inventory Year 2 Year 1 $265,320* $225,000 207,760 175,000 57,560 50,000 42,720 38,100 14,840 11,900 3,860 2,900 $ 10,980 $ 9,000 $ 4,730 $ 9,500 18,290 22,000 46,780 Property, plant, and equipment (net) Non-current liabilities (10% interest) Current liabilities (no interest) Common shares (6,000 shares) Retained earningat 44,340 $114,140 $ 15,090 41,970 41,000 37,500 $110,000 $ 18,200 38,000 30,000 30,000 27,080 23,800 $114,140 $110,000 "One-third was credit sales. +During Year 2, cash dividends amounting to $7,700 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 (ie., 0.1243 should be entered as 12.43).): Increase (Decrease) Year 2 over Year 1 Statement of eamings Sales revenue Cost of sales Gross margin Operating expenses and interest expense Eamings before income taxes Income tax expanse Net eamings Statement of Snancial position: Cash Accounts receivable (net) Inventory Property, plant, and equipment (net) Current abilities Long-term debt Common shares Retained earnings 2-a. By what amount did working capital change? Change in working capital Amount Percentage 2-b. What was the percentage change in the income tax rate? (Round intermediate calculations and final answer to 2 decimal places.) Percentage change $6 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