Common-size and trend percents for Rustynail Company's sales, cost of goods sold, and expenses follow Common-Size Percents 2014 Trend Percents 2014 2013 2012 103.9% 2013 2012 Sales Cost of goods sold Total expenses 100.0% 57.3 14.2 100.0% 100.0% 105.1% 116.7111.3 100.0 106.7101.7 100.0 100.0% 63.6 14.4 61.4 13.9 Determine the net income for the following years. (Enter all amounts as positive values.) 2014 2013 2012 Sales Cost of Goods Sold Total Expenses Net Income $ 100,000 57,300 14,200 28,500 Did the net income increase, decrease, or remain unchanged in this three-year period? Net income increased Remained unchanged Net income decreased