Complete the comparative income statement and balance sheet for Logic Company.

Note: Input all answers as positive values except decrease answers which should be indicated by a minus sign. Round your "percent" answers to the nearest hundredth percent.

$\backslash$table$[[,,$COMPA,,,,$],[,$arat,ncome,Stat,,,$],[,$d$,$ember $3,1,202,$and $20,,],[,,,,,$Increa,crease$)],[,,,,,$Amount,Percent$],[$Gross sales,$$,23,400,$$$,18,300,,],[$Sales returns and allowances,,$900,,100,,],[$Net sales,$$,22,500,$$$,18,200,,],[$Cost of merchandise $($goods$)$ sold,,$10,900,,7,400,,],[$Gross profit,$$,11,600,$$$,10,800,,],[$Operating expenses:,,,,,,$],[$Depreciation$,$$$,1,140,$$$,820,,],[$Selling and administrative,,$5,500,,4,200,,],[$Research$,,990,,720,,],[$Miscellaneous$,,800,,520,,],[$Total operating expenses,$$,8,430,$$$,6,260,,],[$Income before interest and taxes,$$,3,170,$$$,4,540,,],[$Interest expense,,$1,000,,720,,],[$Income before taxes,$$,2,170,$$$,3,820,,],[$Provision for taxes,,$868,,1,528,,],[$Net income,$$,1,302,$$$,2,292,,]]$