(Common-size percent computation and interpretation)

Express the following comparative income statements in common-size percents and assess whether or not this company's situation has improved in the most recent year (round the percent to one decimal)

	2015	2014
Sales	$740,000	$625,000
Cost of goods sold	560,300	290,800
Gross profit	179,700	334,200
Operating expenses	128,200	218,500
Net Income	$ 51,500	$115,700