The comparative financial statements prepared at December 31, Year 2, for Goldfis *One-third was credit sales. tDuring Year 2 , cash dividends amounting to $7,200 were declared and paid. Required: 1. Using the concept of horizonial analyis, complete the following columns for each item statements (Negative answers should be indicated by a minus sign. Round percentage c should be entered as 12.43 ).)