Hall Corporation reported the following operating results for two consecutive years.

Required:

Compute the percentage changes in Hall Corporation's income statement components between the two years. (Negative answers shoud be indicated by a minus sign. Round your answers to 1 decimal place. (i. e., 234 should be entered as 23.4.)

Hall Corporation
Income Statement
2014 2013 Percentage change
Sales $1,297,000 $1,001,000
Cost of Goods Sold 797,655 600,600
Gross margin 499,345 400,400
Operating expenses 302,000 198,000
Income before taxes 197,345 202,400
Income taxes 61,400 52,600
Net income (loss) $135,945 $149,800