At the end of Year 5 the following information is available for Billings and Phoenix companies: Phoenix $1,144, 240 728,000 329,620 1,480,000 313,000 Sales Cost of goods sold Operating expenses Total assets Stockholders' equity Billings $948,000 643,000 233,000 1,370,000 323,000 Required a. Prepare common size income statements for each company. b. One company is a high-end retailer, and the other operates a discount store. Which is the discounter?