2 Vertical analysis (common-size) percentages for Baker Company's sales revenue, cost of goods sold, and expenses are as follows. Did Baker's net income as a percent of sales increase, decrease, or remain unchanged over the 3-year period? Provide numerical support for your answer. 2020 2019 2018 100.0% 100.0% 100.0% Vertical Analysis Sales revenue Cost of goods sold Expenses 60.0 63.9 65.0 26.0 26.6 27.5