The comparative financial statements prepared at December 31, Year 2, for Goldfish Company showed the following summarized data: Year 2 Year 1 Statement of Earnings Sales revenue Cost of sales Gross margin Operating expenses and interest expense Earnings before income taxes Income tax expense Net earnings Statement of Financial Position Cash Accounts receivable (net) Inventory Property, plant, and equipment (net) $ 355,070* 305,540 49,530 31,810 17,720 5,880 $ 11,840 $300,000 257,000 43,000 28,800 14,200 4,500 $ 9,700 $ 4,280 17,450 50,190 31,910 $ 103,830 $ 12, 110 40,380 24,000 27,340 $ 103,830 $ 8,600 21,000 44,000 27,000 $100,600 $ 14,700 38,900 24,000 23,000 $100,600 Current liabilities (no interest) Non-current liabilities (10% interest) Common shares (6,000 shares) Retained earningst 2-b. What was the percentage change in the income tax rate? (Round intermediate calculations and final answer to 2 decimal places.) Answer is complete but not entirely correct. Percentage change 1.73 X % increase 2-c. What was the amount of cash collections from customers in year 2? Answer is complete but not entirely correct. Amount of cash inflow $ 121,912 X