come Statement Two-Year Comparative Income Statement ame] Increase / Percent ancial statements in U.S. dollars [Current Period] [Prior Period] (Decrease) Change venue Gross Sales Less: Sales Returns and Allowances Net Sales 0 st of Goods Sold Beginning Inventory Add: Purchases Freight-in Direct Labor Indirect Expenses Inventory Available Less: Ending Inventory Cost of Goods Sold Gross Profit (Loss) penses Advertising Amortization Bad Debt Bank Charges Charitable Contributions Commissions Contract Labor Depreciation Dues and Subscriptions Employee Benefit Programs Insurance Interes Legal and Professional Fees Licenses and Fees Miscellaneous Office Expense Payroll Taxes Postage Rent Repairs and Maintenance Supplies Telephone Trave Utilities Vehicle Expenses Wages Total Expenses Net Operating Income her Income Gain (Loss) on Sale of Assets Interest Income Total Other Income Net Income (Loss)