Kijijo Auctions runs an online auction company. Its end-of-year financial statements indicate the following results. Total assets - $260, eee Dividends - $6,600 Total liabilities - $140,000 Expenses - 596,000 Common stock - $26,000 Retained earnings (beginning of year) $31, eee Required: 1. Calculate the company's net profit margin expressed as a percent. (Round your answer to the nearest whole percent.) Net Profit Margin 2. Indicate whether it represents an improvement or deterioration relative to the 35.0 percent net profit margin earned in the previous year