Tiger Audio declared and paid a cash dividend of $6,825 in the current year. Its comparative financial statements, prepared at December 31, reported the following summarized information:

a) Complete the last two columns.

b) Which account increased by the largest dollar amount?

c) Which account increased by the largest percentage?

TIGER AUDIO Horizontal Analysis Current Previous Increase (Decrease) in Current (versus Previous) Amount Percentage % % % % $ 228,500 $ 187,600 134,150 114,900 94,350 72,700 39,000 33,430 5,300 4,440 50,050 34,830 15,015 10,449 $ 35,035 $ 24,381 % % % % % Income Statement Sales Revenue Cost of Goods Sold Gross Profit Operating Expenses Interest Expense Income before Income Tax Expense Income Tax Expense (30%) Net Income Balance Sheet Cash Accounts Receivable, Net Inventory Property and Equipment, Net Total Assets Accounts Payable Income Tax Payable Notes Payable (long-term) Total Liabilities Common Stock (par $1) Retained Earnings Total Liabilities and Stockholders' Equity % % % % % $ 26,910 $ 29,290 18,650 16,100 25,150 22,100 140,000 125,500 $ 210,710 $ 192,990 $ 26,400 $ 24,550 4,300 3,840 76,800 89,600 107,500 117,990 31,500 31,500 71,710 43,500 $ 210,710 $ 192,990 % % % % % %