Following are income statements for Lowe's and The Home Depot for the years ended February 3, 2012, and January 29, 2012, respectively: Lowe's (in millions) Net sales Cost of sales Gross profit Selling, general, and administrative Depreciation Interest. net Total operating expenses Pretax earnings Income tax provision Net earnings $50.208 32.858 17.350 12.593 1.480 371 14.444 2.906 1.067 1839 The Home Depot (in millions) Net sales Cost of sales Gross profit Selling. general, and administrative Depreciation and amortization Total operating expenses Operating income Interest and investment income Interest expense Other Interest and other, net Earnings before provision for income taxes Provision for income taxes Net earnings 70.395 46.133 24,262 16,028 1,573 6,661 (13) 606 593 6,068 2.185 $ 3.883 1. The companies do not use exactly the same account titles. Align the accounts across the two companies in the manner you believe to be most appropriate. Then prepare common-size income statements for Lowe's and The Home Depot 2. Compare the two companies by using the common-size statements