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The comparative financial statements prepared at December 31, Year 2 , for Goldfish Company showed the following summarized data: 'One-third was credit saies tDuring Year 2 , cash dividends amounting to $7,100 were declared and paid. Required: 1. Using the concept of horizontal analyis, complete the following columns for each item in the preceding comparative financial statements (Negative answers should be indicated by a minus sign. Round percentage answers to 2 decimal places (i.e., 0,1243 Required: 1. Using the concept of horizontal analyis, complete the following columns for each item in the preceding comparative financial statements (Negative answers should be indicated by a minus sign. Round percentage answers to 2 decimal places (i.e., 0.1243 should be entered as 12.43 ). : 2-a. By what amount did working capital change? 2-b. What was the percentage change in the income tax rate? (Round intermediate calculations and final answer to 2 decimal places.) 2-c. What was the amount of cash collections from customers in year 2? 2-d. What was the percentage change for the markup realized on sales? (Round intermediate calculations and final answer to 1 decimal place.)