The comparative financial statements prepared at December 31, Year 2, for Goldfish Company showed the following summar Year 2 Year 1 Statement of Earnings Sales revenue $380,678* $320,090 Cost of sales 320, 270 268, 900 Gross margin 60, 409 52,000 Operating expenses and interest expense 41, 030 36,600 Earnings before income taxes 19, 370 15, 400 Income tax expense 7,440 5,700 Net earnings $ 11,930 $ 9,700 Statement of Financial Position Cash $ 4, 110 $ 8, 100 Accounts receivable (net) 15,130 18,090 Inventory 43,710 38,690 Property, plant, and equipment (net) 25,020 21,600 $ 87,970 $ 85, 109 Current liabilities (no interest) $ 14,530 $ 17,600 Non-current liabilities (10% interest) 35, 310 34, 108 Common shares (6,080 shares) 18,609 18, 009 Retained earnings 20, 130 15,400 $ 87,970 $ 85, 190 "One-third was credit sales. During Year 2, cash dividends amounting to $7,200 were declared and paid. Required: 1. Using the concept of horizontal analyis, complete the following columns for each item in the preceding comparative financi statements (Negative answers should be indicated by a minus sign. Round percentage answers to 2 decimal places (1.e., 0 should be entered as 12.43).)