. Comparative income statements for 2012 and 2011 follow. Sales Cost of Sales Gross Profit Operating Expenses Operating Income Interest Expense Earnings Before Tax Income Taxes Net Income 2012 $9, 434,000 7,075, 400 $2,358, 600 1,367, 690 $ 990, 910 157,500 $ 833, 410 400,000 $ 433,410 2011 $7,862,000 5, 660, 640 $2,201, 360 1, 365, 060 $ 836, 300 126,000 $ 710,300 317,200 $ 393, 100 Required: a. Prepare a vertical common-size analysis of this statement for each year, using sales as the base. b. Comment briefly on the changes between the two years, based on the vertical common- size statement