The following data from a restaurant operation show a partially completed comparative income statement analysis for two consecutive years. Determine the missing dollar values and the missing percentages; show the plus () or negative () effects. Changes Year 0007 Year 0008 Dollars % Sales Revenue $23,502 $3,502 1,110 2.5% Cost of sales revenue 9,208 9,438 2.5% Gross Margin $23,502 $3,502 $3,502 2.5% Direct costs 10,202 1,420 2.5% Contributory Income $23,502 $3,552 Indirect costs 2,477 3.0% Operating Income $23,502 $1,149 $3,502 2.5%