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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) 13 points COMPUTER TYCOON, INC. Vertical Analysis of Income Statements 01:43:47 For the Years Ended December 31 Change in 2013 2012 Dollars Percentage Sales revenues $ 99,300 $ 127,524 % Costs of goods sold 61,300 76,514 Gross profit 38,000 51,010 Selling, general, and Administrative expenses 31, 100 31, 100 Interest expense 574 420 /o Income before income tax expense 6,326 19,490 % Income tax expense 3,585 6,260 % Net income $ 2,741 $ 13,230