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 Common-size Percents 2017 2016 2015 Trend Percent8 2017 2016 2015 100.0% 100.0& 100.0% 104.1% 102.98 100.0% Sales Cost of goods sold Operating expenses 63.3 61.1 57.2 14.3 13.8 14.1 105.6 100.7 100.0 115.2 109.9 100.0 Determine the net income for the following years. (Enter all amounts as positive values.) 2016 2015 2017 Sales S 100,000 57,200 14,100 $ 28,700 Cost of Goods Sold Operating Expenses