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

	Common-Size Percents													Trend Percents
	Current Yr				1 Yr Ago				2 Yrs Ago					Current Yr				1 Yr Ago				2 Yrs Ago
Sales		100.0	%			100.0	%			100.0	%				104.9	%			103.7	%			100.0	%
Cost of goods sold		63.4				61.2				57.7					115.3				110.0				100.0
Total expenses		14.4				13.9				14.2					106.5				101.5				100.0

Determine the net income for the following years. Did the net income increase, decrease, or remain unchanged in this three-year period?

sales			100,000
cost of goods sold			57,700
total expenses			14,200
net income			28,100
	CURRENT YEAR	1 YEAR AGO	2 YEARS AGO