The increase in EBITDA % in 2013 for Total Coverage, Inc. indicates that: The increase in SG&A % was less than the increase in the gross margin. The increase in the gross margin was less than the increase in SG&A %. The decrease in the gross margin exceeded the decrease in SG&A%. Total Coverage, Inc. s distributions in 2013 in the amount of $252,616: Had no impact on partners' capital. Were included as expenses on the company's income statement. Were not included as expenses on the company's income statement. Since 2013 distributions and loans from Total Coverage, Inc. to Larry Crevin exceeded the amount he needed to pay his personal income tax obligations on the company's taxable income by at least $239,452 Operating profit reported on the company's 2013 income statement was understated by at least $239,452. Net profit reported on the company's 2013 income statement was overstated by at least $239,452. Operating expenses reported on the company's 2013 income statement were overstated by at least $239,452. The increase in Total Coverage, Inc.'s leverage ratio from 2.90 in 2012 to 5.26 in 2013 was driven primarily by: Distributions that exceeded net profit. The increase in SG&A % from 44.35% in 2012 to 46.90% in 2013. The increase in inventory days from 60 days in 2012 to 75 days in 2013