Comparative figures from the statement of profit or loss of Misty Ltd are shown below 2020 2019 $450 000 292 300 $390 000 287 000 Revenue (all sales) Cost of sales Gross profit Expenses (including tax) Profit 157 700 89 200 103 000 68500 $ 68500 $ 34500 Prepare common size statements for the company for both years, and comment on any significant changes