The table below shows the income statements for Harris & Sons for the years 20X3 and 20X4:

Item	20X3 (in $)	20X4 (in $)	Change (20X4 - 20X3)	% Change
Revenue	600,000	700,000	100,000	16.67%
Cost of Goods Sold	280,000	320,000	40,000	14.29%
Gross Profit	320,000	380,000	60,000	18.75%
Operating Expenses	150,000	180,000	30,000	20%
Net Income	170,000	200,000	30,000	17.65%

Questions:

1. Calculate the dollar change and percentage change for each line item between 20X3 and 20X4.
2. Analyze the significant changes in revenue, cost of goods sold, and net income over the two years.