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

	Common-Size Percents							Trend Percents
	2014		2013		2012			2014		2013		2012
Sales	100.0	%	100.0	%	100.0	%		103.8	%	102.6	%	100.0	%
Cost of goods sold	63.5		61.3		57.3			115.0		109.8		100.0
Total expenses	14.2		13.7		14.0			105.3		100.4		100.0

Determine the net income for the following years: 2012, 2013 and 2014 (Enter all amounts as positive values.)