13. Given the following portion of the income statement construct a common size income statement of that portion.

$215,600 129,364 86,236 45,722 14,258 3,998 3,015 Net Sales Cost of goods sold (Note A) Gross profit Selling and administrative expenses (Notes A and E) Advertising Depreciation and amortization (Note A) Repairs and maintenance Operating profit Other income (expense) Interest income Interest expense Earnings before income taxes Income taxes (Notes A and D) Net Earnings 19,243 422 (2,585) 17,080 7,686 $ 9,3