Exercise 13-6 (Part Level Submission) Here are the comparative income statements of Blue Spruce Corp.. BLUE SPRUCE CORP. Comparative Income Statement For the Years Ended December 31 2017 2016 Net sales Cost of goods sold Gross Proft Operating expenses Net income $644,500 457,600 186,900 77,100 $109,800 $557,200 400,400 156,800 48,100 $108,700