Condensed data for the latest comparative income statement of Collins Corporation follow: 2019 2018 Net Sales $744,000 $610,000 Cost of goods sold $400,000 $250,000 Gross Profit $344,000 $360,000 Operating Expenses $130,000 $140,000 Profit before income tax $214,000 $220,000 Income tax expense $61,000 $62,000 Profit $153,000 $158,000 REQUIRED PART A: Prepare a vertical analysis for each year. Round calculations to 2 decimal places PART B: Comment on the results (trends)