23-3 Company A reported the following income statement data for the most recent three years:

Description	Year 3	Year 2	Year 1
Sales	$330,000	$260,000	$300,000
Cost of goods sold	(163,000)	(144,000)	(156,000)
Operating expenses:
Marketing expense	(21,000)	(21,000)	(21,000)
R&D expense	(27,000)	(6,000)	(14,000)
Administrative expense	(45,000)	(50,000)	(48,000)
Operating income	$74,000	$39,000	$60,000
Interest expense	(6,000)	(11,000)	(7,000)
Income before income taxes	$68,000	$28,000	$53,000
Income tax expense	(25,000)	(8,000)	(20,000)
Net income	$43,000	$20,000	$33,000

Prepare a common-size income statement for each year.