Use the following income statements.

LOCKEY FENCING CORPORATION Income Statements For the Years Ended December 31 Current Previous Net Sales $100,000 $75,000 58,000 45,000 Cost of Goods Sold Gross Profit 42,000 30,000 Selling, General, and Administrative Expenses 9,000 4.500 33,000 25,500 Income from Operations Interest Expense 3,000 3,750 30,000 21,750 9,000 6,525 Income before Income Tax Income Tax Expense Net Income 21,000 $15,225 a. What are the two most significant year-over-year changes in terms of dollars? (Select all that apply.) Net Sales Cost of Goods Sold Gross Profit O Selling, General, and Administrative Expenses Income from Operations Interest Expense Income before Income Tax Income Tax Expense Net Income