A) Create a VERTICAL ANALYIS for this income statement

Income Statement	2014	2013
Sales	37,580,000.00	34,374,000.00
Cost of Sales	34,895,000.00	32,016,000.00
Gross Profit	2,685,000.00	2,385,000.00
Selling, General and Administrative Expenses	1,255,000.00	983,000.00
Operating Income (loss)	1,430,000.00	1,375,000.00
Interest and Other	178,000.00	118,000.00
Income (loss) from continuing operations before income taxes	1,252,000.00	1,257,000.00
Income Tax Expense (benefit)	396,000.00	409,000.00
Income (loss) from continuing operations	856,000.00	848,000.00
Income (loss) from discontinued operations, net	8,000.00	(70,000.00)
Net Income (loss)	864,000.00	778,000.00