Can you please help solve 2.

P12-1 Analyzing Comparative Financial Statements by Using Percentages L012-5 The comparative nancial statements prepared at December 31, 2017, for Goldsh Company showed the following summarized data: 2017 2016 Statement of Earnings Sales revenue $ 241 ,700* $205,000 Cost of sales 181,850 153,000 Gross margin 59,850 52,000 Operating expenses and interest expense 45,510 40,500 Earnings before income taxes 14,340 11,500 Income tax expense 3,610 2,700 Net earnings $ 10,730 $ 8,800 Statement of Financial Position Cash $ 4,230 $ 8,500 Accounts receivable (net) 17,450 21,000 Inventory 44,480 39,000 Property, plant, and equipment (net) 45,500 38,500 $ 111,660 $107,000 Current liabilities (no interest) $ 13,780 $ 16,500 Non-current liabilities (10% interest) 43,150 39,000 Common shares (6,000 shares) 30,000 30,000 Retained earnings1L 24,730 21,500 $ 111,660 $107,000 *One-third was credit sales. TDuring 2017, cash dividends amounting to $7,500 were declared and paid. 2-a. By what amount did working capital change? 2-b. What was the percentage change in the average income tax rate? (Round intermediate calculations and final answer to 2 decimal places.) -- 2-c. What was the amount of cash inow from revenues for 2017? 2-d. What was the percentage change for the average markup realized on sales? (Round intermediate calculations and nal answer to 1 decimal place.) -_