1. Prepare a horizontal analysis of the comparative income statement of Mariner Designs, Inc. Round percentage changes to one decimal place.

	2016	2015	dollar change	percent change
net sales revenue	432,550	371,150
cost of goods sold	203,000	190,450
selling and general expenses	100,250	91,000
other expenses	9,000	6,000
total expenses	312,250	287,450
net income	120,300	83,700

2. Why did 2016 net income increase by a higher percentage than net salesrevenue?