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1 Assume the average cost of computer equipment fell 21.4 percent between 2016 and 2017. Let's see whether these changes are reflected in the income statement of Computer Tycoon Inc. for the year ended December 31, 2017 10 points Sales Revenues Cost of Goods Sold 2017 $99,000 61,000 2016 $123,649 74,189 eBook Gross Profit Selling, General, and Administrative Expenses Interest Expense 38,000 32,200 270 49,460 32,200 250 Print References Income Before Income Tax Expense Income Tax Expense 5,530 3,200 17,010 5,504 Net Income $ 2,330 $ 11,506 1 Requirea: 1-a. Conduct a horizontal analysis by calculating the year-over-year changes in each line item, expressed in dollars and in percentages. (Round your "Percentage" to 1 decimal place. Any decrease in amounts should be indicated with minus sign) 10 COMPUTER TYCOON, INC. Horizontal Analysis of Income Statements points For the Years Ended December 31 eBook Change in Dollars Percentage 2017 2016 Print $ $ References % Sales revenues Costs of goods sold Gross profit Selling, General, and Administrative expenses Interest expense Income before income tax expense Income tax expense 99,000 61,000 38,000 32,200 123,649 74,189 49,460 32,200 250 9%86 % 270 5,530 3,200 2,33 17,010 5,504 11,506 Net income S $