Floatlin Company Has the Following Income Statements Available $\quad$ $\quad$

Floatlin Company has the following income statements available:
$\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$$\text { Floatlin Company }$
$\quad$ $\quad$ $\quad$ $\quad$$\text { Comparative Statements of Income }$
$\text { For the Years Ending December } 31,2 \times 13 \text { and } 2 \times 12$

$\quad$$\begin{array}{lrr}&\underline{2 X 13}& \underline{2 X} 12 \\\text { Sales } & \$ 750 & \$ 690 \\\text { Cost of Goods Sold } &\underline{ 440 }& \underline{400}\\\text { Gross Profit } & \$ 310 & \$ 290 \\\text { Less: Operating Expenses } & \underline{220} & \underline{205}\\\text { Operating Income } & \$ 90 & \$ 85 \\\text { Less: Income Tax Expense } & \underline{40} & \underline{37} \\\text { Net Income } & \underline{\$ 50}& \underline{\underline{48}}\end{array}$
Determine the increase or decrease in dollars and percentage for each line in the income statement.