The comparative statement of PainterTool Company are presented below PAINTER TOOL COMPANY Income Statement For the Years Ended December 31 2020 2019 Net sales $1,818,500 $1,750,500 Cost of goods sold 1,011,500 996,000 Gross profit 807,000 754,500 Selling and administrative expenses 499,000 479,000 308,000 275,500 Income from operations Other expenses and losses Interest expense 18,000 14,000 Income before income taxes 290,000 261,500 Income tax expense 87,000 77,000 Net Income $203,000 $184,500 PAINTER TOOLS COMPANY Balance Sheets December 31 Assets 2017 2016 Current assets Cash $60,100 $64,200 Short term investments 69,000. 50,000 Accounts receivable (net) 107,800. 102,800 Inventory 133,000 115,500 Total current assets 369,900 332,500 Plant assets (net) 600,300 520,300 Total assets $970,200 $852,800 Liabilities and Stockholders' Equity Current liabilities Accounts payable $160,000 $145,400 Income taxes payable 43,500 42,000 Total current liabilities 203,500 187,400 Bonds payable 200,000 200,000 Total liabilities 403,500 387,400 Stockholders' equity Common stock ($5 par) 280,000 300,000 Retained earnings 286,700 165,400 Total stockholders' equity 566,700 465,400 Total liabilities and stockholders' equity $970,200 $852,800 In the given financial statements what is the percentage change in the year 2019 and 2020 for: a. net sales b. cost of goods sold c. retained earnings d. selling and Administrative expenses e. common stock f, interest expense g. short term investment h. plant assets i. cash j. net income