Perform a horizontal analysis for the entry "Sales Returns and Allowances" shown on the income statement portion below. (Round to the nearest tenth)

	2012	2011	Increase/Decrease Amount Percent
Revenue Gross Sales	$170,000	$205,700
Less: Sales Returns and Allowances	6,100	4,300
Net Sales	163,900	201,400
Cost of Goods Sold Merchandise Inventory, Jan. 1	34,000	30,600
Net purchases	72,900	70,000
Goods Available for Sale	106,900	100,600
Less: Merchandise Inventory, Dec. 31	86,500	60,600
Cost of Goods Sold	20,400	40,000
Gross Margin	$143,500	$161,400