common size of the below spreadsheet. Service revenue 1,030,000 Cost of revenue 400,000 Gross profit 630,000 SGA expense 185,000 Depreciation expense 307,000 Operating expenses 492,000 Operating income 138,000 Other revenue 45,000 Interest expense 19,500 Other income, net 25,500 Income before income tax expense 163,500 Income tax expense 49,050 Net income 114,450