Heyuleu. 1. Complete the two final columns shown beside each item in Pinnacle's comparative financial statements. (Round your percentage answers to 1 decimal place. Any decrease in the amount should be indicated with minus sign.) Increase (Decreaso) 2014 over 2013 2014 2013 Amount Percentage % % % $ 112,400 $ 101,000 53,800 49,000 58,600 52,000 36,600 33,400 4,200 4,200 17,800 14,400 5,340 4,320 $ 12,460 $ 10,080 % % % % Income statement: Sales revenue Cost of goods sold Gross profit Operating expenses Interest expense Income before income tax expense Income tax expense 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 Contributed capital (9,000 shares) Retained earningst Total liabilities and shareholders' equity % % % % % $ 50,360 $ 18,820 37,800 33,000 25,800 39,000 96,600 107,000 $ 210,560 $ 197,820 42,600 $ 36,000 1,000 520 42,000 42,000 85,600 78,520 91.000 91,000 un % % % % % 33,960 28,300 $ 210.560 $ 197 820 % %