Common-size and trend percents for Roxi Company's sales, cost of goods sold, and expenses follow. Determine whether net income increased, decreased, or remained unchanged in this three-year period. Sales.. Cost of goods sold Total expenses Common Size Percents Trend Percents Current Y 1 Yr Ago 2 Yrs Ago Current Y 1 Yr Ago 2 Yrs Ago 100.0% 100.0% 100.0% 105.4% 104.2% 100.0% 63.4 61.9 59.1 113.1 109.1 100.0 15.3 14.8 15.1 106.8 102.1 100.0