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The comparative financial statements prepared at December 31, Year 2, for Goldfish Company showed the following summarized data: Year 2 Year 1 Statenent of Earnings Sales revenue Cost of sales Gross margin Operating expenses and interest expense Earnings before income taxes Income tax expense Net earnings Statement of Financial Position Cash Accounts receivable (net) Inventory Property, plant, and equipment (net) $380,678* $320,000 320,270 268,000 60,400 52,800 41,232 36,600 19,378 15,400 7,440 5,700 $ 11,930 $ 9,790 $ 4, 110 15, 130 43,712 25, 2e $ 87,978 $ 14,530 35,310 18,000 20,132 $ 87,970 $ 8,180 18,800 38,800 21,880 $ 85, 180 $ 17,600 34,180 18,000 15, 480 85,100 Current liabilities (no interest) Non-current liabilities (10% interest) Common shares (6,288 shares) Retained earningst "One-third was credit sales. During Year 2, cash dividends amounting to $7.200 were declared and paid. Required: 1. 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 (l.e., 0.1243 should be entered as 12.43). Increase (Decrease) Year 2 over Year 1 Amount Percentage Statement of earnings: Sales revenue Cost of sales Gross margin Operating expenses and interest expense Earnings before income taxes Income tax expense Net earnings Statement of financial position: Cash Accounts receivable (net) Inventory Property, plant, and equipment (net) 0 Current liabilities Long-term debit Common shares Retained earnings S 0