Common-size and trend percents for Rustynail Company's sales, cost of goods sold, and expenses follow. Common-Size Percents Trend Percents 2015 2014 2013 2015 2014 2013 Sales 100.0 % 100.0 % 100.0 % 104.1 % 102.9 % 100.0 % Cost of goods sold 63.4 61.2 57.5 114.8 109.5 100.0 Total expenses 14.3 13.8 14.1 105.6 100.7 100.0 Determine the net income for the following years. (Enter all amounts as positive values. Round your answers to nearest whole dollar.)

	2015	2014	2013
Sales			100,000
Cost of goods sold			57,500
Total Expenses			14,100
Net income			$28,400