Faso Fabricating, Inc. and Spinoza Fabrication Corp. are in the same industry and are located in the same region of the country. They have condensed income statements as shown. Faso Fabricating, Inc. Spinoza Fabrication Corp. Sales Total operating expenses Net income Year 2 Year 1 Year 2 Year 1 $362,000 $338,000 $422,000 $395,000 285,000 77,000 245,000 93,000 305,000 117,000 285,000 110,000 Using horizontal analysis, calculate the percent change for net income for each company. Round percentages to one decimal place.