calculate the amount increase and decrease in the 1st column and % analysis in the 2nd column

Search 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 S 650,300 551,400 $1,201,700 S 855,100 $2.056, 800 $ 388,900 24,500 215,400 $ 628.800 581 600 $1,210,400 $ 742.600 $1.95 3.000 Py 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 Selling expenses Administrative expenses Total operating expenses Operating income 252,000 283,500 $ 535,500 $ 199,400 222,600 293,400 $ 516,000 $ 212,400 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