Common$-$size and trend percents for Roxi Company's sales, cost of goods sold, and expenses follow.

$\backslash$table$[[,$Common$-$Size Percents,Trend Percents,$],[,$Current,$1$ Year,$2,$Years,Current,$1$ Year,$2$ Years$],[$Sales$,$Year,Ago,Ago,Year,Ago,Ago,$],[$Cost of goods sold,$100\mathrm{.}0\%,100\mathrm{.}0\%,100\mathrm{.}0\%,104\mathrm{.}1\%,102\mathrm{.}9\%,100\mathrm{.}0\%,],[$Operating expenses,$63\mathrm{.}2,61\mathrm{.}0,57\mathrm{.}3,114\mathrm{.}8,109\mathrm{.}5,100\mathrm{.}0,]]$

Determine the net income for the following years. Did the net income increase, decrease, or remain unchanged in this three$-$year period?

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Change in Net

Net Income

Determine the net income for the following years. Assuming sales were $$100,0002$ yrs ago, what is net income in $,$ Note: Enter all amounts as positive values.

$\backslash$table$[[,$Current Year,$1$ Year Ago,$2$ Years Ago$],[$Sales$,,,$$$,100,000],[$Cost of$.$ Goods Sold,,,,$57,300],[$Operating Expenses,,,$,14,100],[$Net Income,,,$$,28,600]]$