The comparative financial statements prepared at December 31, Year 2, for Goldfish Company showed 'One-third was credit sales. During Year 2, cash dividends amounting to $7,700 were declared and paid. Required: 1. Using the concept of horizontal analyis, complete the following columns for each item in the preced statements (Negative answers should be indicated by a minus sign. Round percentage answers to 2 should be entered as 12.43).)