Perform a horizontal analysis for the entry "Gross Sales" shown on the income statement portion below. (Round percentages to one decimal place.) Increase/Decrease Revenue Gross Sales 2019 2018 Amount $271,000 $200,500 Less: Sales Returns 14,200 12,400 and Allowances Net Sales 256,800 188,100 Cost of Goods Sold Merchandise Inventory 31,900 33,800 Net Purchases 60,300 55,500 Goods Available for Sale 92,200 89,300 Less: Merchandise 43,000 60,200 Inventory, Dec. 31 Cost of Goods Sold 49,200 29,100 Gross Margin 207,600 159,000 Percent