Common Size & Trend Report Please common size the following total expenses. Nursing/PA salaries $16,650 Clerical salaries $10,150 $4,800 Payroll taxes/employee benefits Medical supplies and drugs $15,000 Professional fees $3,000 Dues and publications $2,400 Janitorial service $1,200 Office supplies $1,500 Repairs and maintenance $1,200 Utilities and telephone $6,000 Other $5,000 Total expenses $66,900 Please prepare a trend analysis for the following partial income statement. 2014 2015 Net sales $750 $800 Less: Cost of goods sold $600 $560 Gross profit $150 $240 Less: Fixed operating expenses $55 $50 $95 $190 Earnings before interest, taxes, depreciation, and amortization (EBITDA) Common Size & Trend Report Please common size the following total expenses. Nursing/PA salaries $16,650 Clerical salaries $10,150 $4,800 Payroll taxes/employee benefits Medical supplies and drugs $15,000 Professional fees $3,000 Dues and publications $2,400 Janitorial service $1,200 Office supplies $1,500 Repairs and maintenance $1,200 Utilities and telephone $6,000 Other $5,000 Total expenses $66,900 Please prepare a trend analysis for the following partial income statement. 2014 2015 Net sales $750 $800 Less: Cost of goods sold $600 $560 Gross profit $150 $240 Less: Fixed operating expenses $55 $50 $95 $190 Earnings before interest, taxes, depreciation, and amortization (EBITDA)