1. Complete the two final columns shown beside each item in Pinnacle Plus's comparative financial statements. (Decreases should be indicated by a minus sign. Round your percentage answers to 1 decimal place.)

2-a. Which account increased by the largest dollar amount?

2-b. Which account increased by the largest percentage?

PINNACLE PLUS Horizontal Analysis Increase (Decrease) in the Current year (versus Previous year) Current Year Previous Year AmountP ercentage 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 Note Payable (long-term) Total Liabilities Common Stock (par $10) Retained Earningst Total Liabilities and Stockholders' Equity$ 209,820$194,400 tDuring the current year, cash dividends amounting to $7,400 were declared and paid $ 118,000$ 104,600 48,800 55,800 35,000 4,800 16,000 4,800 13,72011,200 53,600 64,400 40,000 4,800 19,600 5,880 35,400 10,400 39,600 109,000 $209.820$ 194,400 35,800 1,300 48,000 85,100 81,000 28,300 $ 69,620 $ 18,600 25,800 95,800 $ 43,600$ 2,600 48,000 94,200 81,000 34,620