The comparative financial statements prepared at December 31, 2013, for Golden Corporation showed the following summarized data:

Required:
1. Complete the two final columns shown beside each item in Golden Corporation's comparative financial statements. Round the percentages to one decimal place.
2. Use the horizontal (trend) analyses to identify (a) a large percentage change in one account that is accompanied by a small dollar change, and (b) a directional change in one account balance that is inconsistent with the direction of change in a related account balance.

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ncrease (Decrease) in 2013 (versus 2012) 2013 2012 Amount Percentage Income Statement Sales revenue Cost of goods sold Gross profit Operating oxponsos 0,000 $165,000 110,000 10,000 70,000 65,00 50,400 FUI ได้ 000 2,700 2,600 12,000 Income tax expense Not income Balance Sheet Eosh Accounts recoivable (net) Inventory Property and equipment (net) s 1000 4,000 8,000 23,000 35,000 38,000 $104,000 19,000 45,000 108000 Current liabilities (no interest Long-term, liabilities (6% interest) Common stock (par $5) 16,000 19,000 30,000 5,000 2,000 $108,000 30,000 5,000 5,000 $101,000 Rotained earnings