4. The comparative income statement for Silver Company appears below: Silver Company Comparative Income Statement For the Years Ending December 31, 2021 and 2020 December 31, 2021 December 31, 2020 Sales Cost of Goods Sold Gross Profit Selling Expenses Administrative Expenses Net Income $1,200,000 804,000 $ 396,000 132,000 180,000 $ 84,000 $1,000,000 650,000 $ 350,000 120,000 150,000 $ 80,000 Required: Express the income statement for both years in common-size percentages