The comparative financlal statements prepared at December $31,$ year $2$ for Goldfish Company showed the following summarlzed data:

$-$One$-$third was credit sales.

$$During year $2,$ cash dividends amounting to $$9,000$ were declared and paid. $1.$ What was the percentage change in the income tax rate? $($Round intermediate calculations and final answer to $1$ decimal place.$)2.$ What was the amount of cash collections from customers in year $2?3.$ What was the change for the gross profit margin ratio? $($Round intermediate calculations and final answer to $1$ decimal place.$)$