Stuart Corporation reported the following operating results for two consecutive years:

Required

a$.$ Compute the percentage changes in Stuart Corporation$$s income statement components between the two years. $($Negative amounts should be indicated by a minus sign. Round your percentage answers to $1$ decimal place. $($i$.$e$.,0\mathrm{.}234$ should be entered as $23\mathrm{.}4).)$

$\backslash$table$[[$STUART CORPORATION$],[$Income Statements,$],[,,$Year $3,,$Year $2,\backslash$table$[[$Percentag$],[$Change$]],],[$Sales$,,1,298,000,$$$,1,001,000,,\%],[$Cost of goods sold,,$798,270,,600,600,,],[$Gross margin,,$499,730,,400,400,,],[$Operating expenses,,$300,000,,196,500,,],[$Income before taxes,,$199,730,,203,900,,],[$Income taxes,,$61,900,,52,900,,],[$Net income $($loss$),$$$,137,830,$$$,151,000,,\%]]$