The Following Items Were Taken from the Financial Statements of Tilden,Inc.,over

The following items were taken from the financial statements of Tilden,Inc.,over a three-year period:
$\begin{array}{|l|r|r|r|}\hline \text { Item } & \text { Year 3 } & \text { Year 2 } & \text { Year 1 } \\\hline \text { Sales } & \$ 360,000 & \$ 335,000 & \$ 290,000 \\\hline \text { Cost of goods sold } & 225,000 & 205,000 & 185,000 \\\hline \text { Gross profit } & \$ 135,000 & \$ 130,000 & \$ 105,000 \\\hline\end{array}$ Compute the following for each of the above time periods.
a. The amount and percentage change from Year 2 to Year 3.
b. The amount and percentage change from Year 1 to Year 2.
Round percentages to one decimal place.