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 100.08 100.0% 100.00 63.3 61.1 56.5 14.4 13.9 14.2 Trend Percents 2017 2016 2015 104.94 103.78 100.00 117.5 112.1 100.0 106.5 101.5 100.0 Determine the net income for the following years. (Enter all amounts as positive values.) 2016 2017 104,900 S S 103,700 $ Sales Cost of Goods Sold 2015 100,000 56,500 14,200 29,300 Operating Expenses Net Income