The comparative financial statements prepared at December 31, Year 2, for Goldfish Company showed the following summarized data: *One-third was credit sales. During Year 2, cash dividends amounting to $7,400 were declared and paid. Answer is complete and correct. \begin{tabular}{|c|c|c|} \hline & \multicolumn{2}{|c|}{ Increase (Decrease) } \\ \hline & \multicolumn{2}{|c|}{ Year 2 over Year 1} \\ \hline & Amount & Percentage \\ \hline \multicolumn{3}{|l|}{ Statement of earnings: } \\ \hline Sales revenue & 45,770 & 17.95 \\ \hline Cost of sales & 38,650 & 18.58 \\ \hline Gross margin & 7,120 & 15.15 \\ \hline Operating expenses and interest expense & 4,020 & 11.65 \\ \hline Earnings before income taxes & 3,100 & 24.80 \\ \hline Income tax expense & 1,050 & 32.81 \\ \hline Net earnings & 2,050 & 22.04 \\ \hline \multicolumn{3}{|l|}{ Statement of financial position: } \\ \hline Cash & (4,720) & (50.21) \\ \hline Accounts receivable (net) & (4,220) & (16.88) \\ \hline Inventory & 6,200 & 14.09 \\ \hline \multirow[t]{2}{*}{ Property, plant, and equipment (net) } & 6,380 & 18.23 \\ \hline & 3,640 & 3.21 \\ \hline Current liabilities & (3,840)( & (17.61) \\ \hline Long-term debt & 3,530 & 8.94 \\ \hline Common shares & 0 & 0.00 \\ \hline \multirow[t]{2}{*}{ Retained earnings } & 3,950 & 24.53 \\ \hline & 3,640 & 3.21 \\ \hline \end{tabular} 2-b. What was the percentage change in the income tax rate? (Round intermediate calculations and final answer to 2 decimal places.) 2-c. What was the amount of cash collections from customers in year 2 ? 2-d. What was the change for the gross profit margin ratio? (Round intermediate calculations and final answer to 1 decimal place.)