Common-size and trend percents for Rustynail Company's sales, cost of goods sold, and expenses follow. Sales Cost of goods sold Operating expenses Common-Size Percents 2017 2016 2015 100.0% 100.0% 100.0% 63.2 61.0 57.5 14.4 13.9 14.2 Trend Percents 2017 2016 2015 105.1% 103.9% 100.0% 115.5 110.2 100.0 106.7 101.7 100.0 Determine the net income for the following years. (Enter all amounts as positive values.) 2017 2016 $ Sales Cost of Goods Sold Operating Expenses Net Income 2015 100,000 57,500 14,200 28,300 $