Carla Vista Manufacturing has provided the following comparative income statements for 2021 and 2022. 2021 2022 Net sales Cost of goods sold Gross profit Selling and administrative expenses Depreciation Operating profit Income taxes Net income $160,000 77,000 83,000 35,000 15,000 $165,000 82,005 82,995 43,890 17,985 33,000 6,250 $26,750 21,120 5,247 $15,873 2022 Common-size Net sales % Cost of goods sold % Gross margin % Selling and administrative expenses % Depreciation % Operating profit % Income taxes % Net income %