company:A

Marketing expenses 45000 , incidental revenue 36000 , tax 17820 , administrative expenses 72000 , sales 900000, incidental expenses 27000, cost of sales 630000

Company:B

Marketing expenses 60000, incidental revenue 75000, tax 69300 , administrative expenses 105000, sales 1500000, incidental expenses 30000, cost of sales 750000

Required: Preparing the income statements of the two establishments and performing the vertical analysis