Harlan Designs, Inc. Comparative Income Statement Years Ended December 31, 2018 and 2017 2018 2017 $ 429,750 $ 373,000 Net Sales Revenue Expenses: Cost of Goods Sold Selling and Administrative Expenses Other Expenses 203,000 100,050 5,000 308,050 121,700 $ 190,450 94,000 2,150 286,600 86,400 Total Expenses $ Net Income Requirement 1. Prepare a horizontal analysis of the comparative income statement of Harlan Designs, Inc. Round percentage changes to one decimal place. (Round the percentages to one decimal place, X.X%. Use a minus sign or parentheses to indicate a decrease.) Harlan Designs, Inc. Comparative Income Statement Years Ended December 31, 2018 and 2017 Increase (Decrease) Amount Percentage 2018 2017 429,750 $ 373,000 Net Sales Revenue Expenses: Cost of Goods Sold Selling and Administrative Expenses Other Expenses 203,000 100,050 5,000 190,450 94,000 2,150 286,600 86,400 Total Expenses 308,050 121,700 $ Net Income Requirement 2. Why did 2018 net income increase by a higher percentage than net sales revenue? Net income increased by a higher percentage than total net sales revenue during 2018 because