The income statement for Anything Tennis for the years ending December 31, 2015 and 2014, is provided below.

Required:
1.	Complete the "Amount" and "%" columns to be used in a horizontal analysis of the income statement for Anything Tennis. (Decreases should be indicated by a minus sign. Round your percentage answers to 1 decimal place.)

	Income statement
	For the years ended Dec. 31
			Increase (Decreased)
	2015	2014	Amount	%
net sale	3,380,000	2,540,000
cost of goods sold	2,110,000	1,360,000
gross profit	1,270,000	1,180,000
operating expenses	790,000	614,000
operating income	480,000	566,000
other income (expense)	9,200	5,600
income before tax	489,200	571,600
income tax expense	98,000	136,000
Net income	391,200	435,600