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Comparative information taken from the Cullumber Company financial statements is shown below.

$24$

$\backslash$table$[[,,2025,2024],[($a$),$Accounts recelvable,$$175,680,$$$144,000],[($b$),$Retained earnings,$30\mathrm{.}240,(14,400)],[($c$),$Sales revenue,$863,520,771,000],[($d$),$Operating expenses,$179,220,206,000],[($e$),$Income taves payable,$11,124,10,300]]$

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Item

$($a$)$ Accounts receivable

$($b$)$ Retained earnings

Using horizontal analysis, show the percentage change from $2024$ to $2025$ with $2024$ as the base year $($Round answers to o decimal places, es$.5.$ Do not leave any ansimer field blank. Enter $0$ for amounts.$)$

$($c$)$ Sales revenue

$($d$)$ Operating

$\backslash$table$[[($a$),$Accounts recelvable,$\backslash$table$[[$