Calculate the amount decrease and increase in the 1st column and the percentage in the 2nd column.

Condensed Balance Sheet December 31 2008 2007 Assets Current assets Cash and cash equivalents Short-term investments Accounts receivable, net Inventory Prepaid expenses Total current assets Property, plant, and equipment Less: Accumulated depreciation Net property, plant, and equip. Intangible assets Total assets Liabilities and Owner's Equity Current liabilities Accounts payable Short-term notes payable Other current liabilities Total current liabilities Long-term debt Total liabilities Your Name, capital Total liabilities and owner's equity $ 455,200 35,500 286,200 492,100 52,300 $1,321,300 $ 990,500 365,000 $ 625,500 110,000 $2,056,800 $ 414,200 36,900 255,800 456,900 50,500 $1,214,300 $ 945,500 306,800 $ 638,700 100,000 $1,953,000 $ 414,700 50,000 185,600 $ 650,300 551,400 $1,201,700 $ 855,100 $2,056,800 $ 388,900 24,500 215,400 $ 628,800 581,600 $1,210,400 $ 742,600 $1,953,000 PPT op Condensed Income Statement Years Ended December 31 Sales Less: Returns and allowances Net sales Cost of goods sold Gross profit 2008 $2,198,600 98,900 2,099,700 1,364,800 $734,900 2007 $2,114,100 90,900 2,023,200 1,294,800 $ 728,400 252,000 283,500 $ 535,500 $ 199,400 222,600 293,400 $ 516,000 $ 212,400 Selling expenses Administrative expenses Total operating expenses Operating income Other revenue and gains Interest and dividends Other expenses and losses Interest expense Net income 2,900 2,100 34,800 $ 167,500 39,900 $ 174,600