From the income statement please prepare a common sized income statement express in percentage

2017 2016 2015 OPERATING REVENUES: 8,299 179 172 1.170 9,820 19,141 173 Passenger Freight Special revenue adjustment Other 18,594 1,857 1,660 Total operating revenues 1,171 OPERATING EXPENSES: Salaries, wages, and benefits Fuel and oil Maintenance materials and repairs Aircraft rentals Landing fees and other rentals Depreciation and amortization Acquisition and integration Other operating expenses2,688 7.319 3,940 1,001 198 1,292 6.798 3.,647 1,045 6.383 ,616 1,008 238 1.166 1.211 39 2.5142.242 16,665 Total operating expensers 17,656 15,70 OPERATING INCOME 3,315 3,760 4,116 OTHER EXPENSES (INCOME): Interest expense Capitalized interest 114 (49) 122 (47) 121 (31) (47) (24) 162 213 (31) Capitalized interest Interest income Other (gains) losses, net (49) (35 234 264 556 Total other expenses (income) 637 INCOME BEFORE INCOME TAXES PROVISION FOR INCOME TAXES NET INCOME NET INCOME PER SHARE, BASIC NET INCOME PER SHARE, DILUTED Cash dividends declared per common share 3,251 3,547 1,303 2.244 $ 3,479 1,298 2.181 3.30 3.27 2850 (237) 3,488 S 5.80 3.58 S 3.55 $ 3750 S 5.79 $ 4750 S B. Prepare a common-sized income statement (express in percentage) Current Year (CY) 100% Prior Year (PY) 100% Change Account/Category (page # Net Sales (revenue) Cost of Goods Sold Gross Profit (margin) Operating (S&A) Expenses Operating Income (Loss). Non-operating Income (Loss) Income Tax Expense Net Income