\begin{tabular}{lr} Selling Expenses & 600 \\ Administrative Expenses & 400 \\ \cline { 2 - 2 } Total Operating Expenses & 1,000 \\ \hline Operating Income & 2,700 \\ Other Income and (Expenses): & (400) \\ Interest Expense & (400) \\ Total Other Income and (Expenses) & 2,300 \\ Income Before Income Taxes & 1,000 \end{tabular} Performing a vertical analysis, what is the percentage of Net Income to Net Sales? A. 50.68% B. 49.32% C. 17.81% D. 31.51% The income statement of Small Town, Inc. is as shown below