Common-Sized Income Statements Kellogg Company (K) produces, markets, and distributes cereal and food products including Cheez-it, Coco Pops, Rice Krispies, and Pringles. The following partial income statements (in millions) were adapted from recent financial statements, Year 1 Year 2 Sales $13,014 $32,923 (8,259) (7,901 Cost of goods sold Gross profit Selling and administrative expenses $4.755 $ 5,022 (3,076) (3,360) Operating income $ 1,395 $ 1.946 1. Prepare common-sized Income statements for Years 1 and 2. Round your answers to one decimal place. Kellogg Company Common-sized Income Statement Year 1 and 2 Year Year 2 Increase (Decrease) 90 Sales Cost of goods sold Gross profit 96 6 Selling and administrative expenses 96 Operating Income 2. What is the primary cause of the decrease in operating income in Year 2