Common-Size Percents			Trend Percents
Current Year	1 Year Ago	2 Years Ago	Current Year	1 Year Ago	2 Years Ago
Sales	100.0%	100.0%	100.0%	105.0%	103.8%	100.0%
Cost of goods sold	63.1	60.9	56.7	116.9	111.5	100.0
Operating expenses	14.4	13.9	14.2	106.6	101.6	100.0

Determine the net income for the following years. Assuming sales were $100,000 2 yrs ago, what is net income in each year? (Enter all amounts as positive values.)

	Current Year	1 Year Ago	2 Years Ago
Sales	$105,000	$103,800	$100,000
Cost of Goods Sold
Operating Expenses
Net Income