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	%		104.3	%	103.1	%	100.0	%
Cost of goods sold	63.2		61.0		57.6			114.4		109.2		100.0
Total expenses	14.3		13.8		14.1			105.8		100.9		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
Cost of goods sold
Total Expenses
Net income