Comparative Income Statements Consider the following income statement data from the Ross Company:

	2013	2012
Sales revenue	$527,000	$451,000
Cost of goods sold	338,000	280,000
Selling expenses	107,000	100,000
Administrative expenses	62,000	55,000
Income tax expense	9,800	6,400

Prepare a comparative income statement, showing increases and decreases in dollars and in percentages.

Note: Round "Percent Change" answers to one decimal place (ex: 0.2345 = 23.5%).

ROSS COMPANY Comparative Income Statements
	2013	2012	Increase (Decrease)	Percent Change
Sales Revenue	Answer	Answer	Answer	Answer
Cost of Goods Sold	Answer	Answer	Answer	Answer
Gross Profit on Sales	Answer	Answer	Answer	Answer
Operating Expenses
Selling Expenses	Answer	Answer	Answer	Answer
Administrative Expenses	Answer	Answer	Answer	Answer
Total	Answer	Answer	Answer	Answer
Income before Income Taxes	Answer	Answer	Answer	Answer
Income Tax Expense	Answer	Answer	Answer	Answer
Net Income	Answer	Answer	Answer	Answer