The following items were taken from the financial statements of Tilden, Inc., over a three-year period:

Item	Year 3	Year 2	Year 1
Sales	$360,000	$335,000	$290,000
Cost of goods sold	225,000	205,000	185,000
Gross profit	$135,000	$130,000	$105,000

Compute the following for each of the items listed.

a. The amount and percentage change from Year 2 to Year 3.

b. The amount and percentage change from Year 1 to Year 2.

If required, round your answers to one decimal place.

Item	Year 2 to 3			Year 1 to 2
	Amount	Percent		Amount	Percent
Sales	$		%	$		%
Cost of Goods Sold			%			%
Gross Profit	$		%	$		%