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

Common-Size Percents

Trend Percents

2017

2016

2015

2017

2016

2015

Sales

100.0

%

100.0

%

100.0

%

103.8

%

102.6

%

100.0

%

Cost of goods sold

63.4

61.2

56.5

116.5

111.1

100.0

Total expenses

14.2

13.7

14.0

105.3

100.4

100.0

Determine the net income for the following years. (Enter all amounts as positive values.)

2017	2016	2015
Sales	$103,800	$102,600	$100,000
Cost of Goods Sold			56,500
Total Expenses			14,000
Net Income			$29,500