Exercise 13-5 Determination of income effects from common-size and trend percents LO P1, P2 Common-size and trend percents for Rustynail Company's sales, cost of goods sold, and expenses follow. Sales Cost of goods sold Operating expenses Common-Size Percents 2017 2016 2015 100.0% 100.0% 100.0% 63.4 61.9 59.1 15.3 14.8 15.1 Trend Percents 2017 2016 2015 105.4% 104.2% 100.0% 113.1 109.1 100.0 106.8 102.1 100.0 Determine the net income for the following years. (Enter all amounts as positive values.) Sales Cost of Goods Sold Operating Expenses Answer is not complete. 2017 2016 2015 $ 100,000 59,100 15,100 $ 25,800 Net Income