(Determination of income effects from common-size and trend percents)

Common-size and tred percents for Rustynail Company's sales, cost of goods sold and expense follow. Determine whether net income increased, decreased or remained unchanged in this three-year period.

	Common	size	Percent	Trend Percents
	2015	2014	2013	2015	2014	2013
Sales	100.0%	100.0%	100.0%	105.4%	104.2%	100.0%
Cost of goos sold	63.4	61.9	59.1	113.1	109.1	100.0
Total expenses	15.3	14.8	15.1	106.8	102.1	100.0