Complete the following horizontal analysis of a comparative income statement?

Alonzo's Auto Parts Comparative Income Statement For years ending June 30, 2013 and 2014 2014 Increase (decrease) Amount 2013 Percent Revenue: Gross sales Sales returns and allowances Net sales Cost of goods sold: Beginning inventory, July 1 Purchases Ending inventory, June 30 Cost of goods sold Gross profit from sales Operating expenses: Salary Insurance Utilities Rent Depreciation Total operating expenses Net income $291,707 $275,873 5,895 6,821 35,892 157,213 32.516 32.587 146,999 30,013 42,000 3,800 1,986 3,600 4,000 40,000 3.800 2,097 3,300 4,500