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	%		104.3	%	103.1	%	100.0	%
Cost of goods sold	63.5		61.3		58.0			114.2		109.0		100.0
Operating expenses	14.3		13.8		14.1			105.8		100.9		100.0

Determine the net income for the following years.

	2017	2016	2015
Sales			$100,000
Cost of Goods Sold			58,000
Operating Expenses			14,100
Net Income			$27,900

Did the net income increase, decrease, or remain unchanged in this three-year period?

• Remained unchanged
• Net income increased
• Net income decreased