Perform a Horizontal Analysis for the Entry "Gross Sales" Shown

Perform a horizontal analysis for the entry "Gross Sales" shown on the income statement portion below. (Round to the nearest tenth) $\begin{array}{c}\begin{array}{lll}\\\\\hline \text {Revenue}\\ \text {Gross Sales}\\ \text {Less: Sales Returns and Allowances}\\ \text {Net Sales}\\ \text {Cost of Good Sold}\\ \text {Merchandise Inventory, Jan. 1}\\ \text {Net purchases}\\ \text {Goods Available for Sale}\\ \text {Less: Merchandise Inventory, Dec. 31}\\ \text {Cost of Goods Sold}\\ \text {Gross Margin} \end{array}\begin{array}{l}\\2012 \\\hline \\\$ 163,000 \\7,300 \\155,700 \\\\39,600 \\74,400 \\114,000 \\50,800 \\63,200 \\\$ 92,500 \end{array}\begin{array}{lll}\\2011\\\hline \\117,400\\7,600\\109,800\\\\32,100\\61,800\\93,900\\70,100\\23,800\\\$ 86,000 \end{array}\begin{array}{lll}\text {Increase/Decrease}\\\text {Amount Percent}\\\hline \\\\\\\\\\\\\\\\\\\\\\\end{array}\end{array}$