At the end of Year 5 the following information is available for Billings and Phoenix companies: Billings Phoenix $1,154,240 $ 958,000 644,000 234,000 1,380,000 324,000 Sales Cost of goods sold Operating expenses Total assets Stockholders' equity 729,000 330,620 1,490,000 314,000 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?