A comparative income statement is given below for Witzell Company:
WITZELL COMPANY
Comparative Income Statement

The CEO is worried about the decline in net income despite the fact that sales have increased over last year. She is also concerned about the increase in administrative expenses because managers had been told in the current year to reduce unnecessary spending.
Required:
1. Express each year's income statement in common-size percentages. Carry computations to one decimal place.
2. Comment briefly on the changes between the two years?