Express the following comparative income statements in common-size percents and assess whether or not this company's situation has improved in the most recent year (round the percents to one decimal).

GOMEZ CORPORATION

Comparative Income Statements

For Years Ended December 31, 2015 and 2014

           ___________________________2015 __________2014

Sales . . . . . . . . . . . . . . . . . . . . . $740,000 ......... $625,000

Cost of goods sold . . . . . . . . . . 560,300 ............ 290,800

Gross profit . . . . . . . . . . . . . . . . 179,700 ............ 334,200

Operating expenses . . . . . . . . . . 128,200 ............ 218,500

Net income . . . . . . . . . . . . . . . . $ 51,500 .......... $115,700