Balance Sheet 2017 2017 40,601 584 480 Income Statement 2016 Net sales 28.400 Cost of good sold 31,872 Depreciation EBIT 3,072 Interest 163 expense Tax (204) 582 Net Income 2.327 34,710 2.655 427 2.236 138 6.269 7,760 420 1,678 Assets 2016 Cash and securities AD Accounts receivable 480 Inventories 400 Total current 1,520 assets Net fixed assets 6,480 Total assets 8,000 Llabilities and Owners' Equity Accounts payable 1,120 Short-term notes 640 Total current labilities 1,760 Long term debt Common stock 1,611 Retained earnings 3.273 Total liabilities and 8.000 owners' equity 989 646 1,635 1,146 1,743 3.2% 7.760 if you were asked to prepare the common-size financial statements for SW Inc, using the information above, what would be the percentage point change between 2016 and 2017 on EMT 2.87 percentage point increase 3.30 percentage point increase 249 percentage point increase 3.30 percentage point decrease 2.49 percentage point decrease