Below you find a summary of Attrex performance for the last 2-3 years. Prepare a common size income statement and balance sheet and comment on the trends in profitability and leverage. 12/31/21 12/31/20 12/31/19 Attrex Income Statement Revenue: Net sales $3,200,000 $2,816,000 $2,703,360 $36,000 Interest revenue $40,000 $12,000 Gain or loss on sales of MS $34,000 $0 $60,000 Total Revenue & gains / losses $3,274,000 $2,852,000 $2,775,360 Costs & Expenses: COGS OpEx (depreciation included) depreciation $1,620,000 $1,351,680 $1,216,512 $1,240,000 $1,210,880 $1,216,512 $150,000 $96,000 $98,000 Interest Expense $42,000 $52,000 $59,000 Income Tax Expense $100,000 $73,600 $85,000 Gain or loss on sales of Fixed Assets $12,000 -$8,000 $0 Total Costs, Expenses, Gains & Losses $3,014,000 $2,680,160 $2,577,024 $260,000 $171,840 $198,336 Net Income Attrex Balance Sheet Cash MS AR Interest Receivable NR Inventories Prepayments Plant Assets (net) Total Assets AP accrued OpEx liabilities interest payable income taxes payable NP short term LT Debt Capital Stock Add. Pic Retained Earnings Total Liabilities & Stockholder's Equity 12/31/21 $164,000 $300,000 $335,000 $3,200 $998,000 $375,000 $48,000 $1,875,000 $4,098,200 $458,000 $80,000 $66,000 $124,000 $270,000 $1,160,000 $100,000 $730,000 $1,110,200 $4,098,200 12/31/20 $244,000 $278,000 $275,000 $5,200 $982,000 $435,000 $42,000 $1,561,000 $3,822,200 $474,000 $88,000 $62,000 $138,000 $280,000 $1,160,000 $80,000 $570,000 $970,200 $3,822,200