Horizontal Analysis of Income Statements

Consolidated income statements for Cooper Manufacturing follow.

Cooper Manufacturing Consolidated Income Statements (in thousands except per share amounts)
	Three fiscal years ended December 31
	2023			2022			2021
Sales		$10,088,322			$7,976,954			$7,111,542
Costs and expenses:
Cost of goods sold		$6,844,915			$5,107,113			$3,978,989
Research and development		592,001			664,564			592,135
Selling, general, and administrative		1,384,111			1,550,857			1,617,770
Restructuring costs and other		(126,855)			320,856			50,000
		$8,694,172			$7,643,390			$6,238,894
Operating income		$1,394,150			$333,564			$872,648
Interest and other income, net		(21,988)			29,321			54,634
Income before income taxes		$1,372,162			$362,885			$927,282
Provision for income taxes		381,525			50,104			275,430
Net income		$990,637			$312,781			$651,852
Earnings per common and common equivalent share		$3.43			$1.18			$2.19
Common and common equivalent shares used in the calculations of earnings per share		288,740			264,985			298,110

Required:

Prepare common size income statements for horizontal analysis. Enter your answers in percentage terms, rounded to two decimal places, and do not include the "%" sign with your answer. For example, "100.00" or "28.72". For those boxes in which underlying dollar amount is shown as negative, use a minus sign. You do not need to include the actual dollar amounts shown above.

Cooper Manufacturing Consolidated Income Statements
	2023			2022			2021
Sales		fill in the blank 2%			fill in the blank 3%			fill in the blank 4%
Costs and expenses:
Cost of goods sold		fill in the blank 5%			fill in the blank 6%			fill in the blank 7%
Research and development		fill in the blank 8%			fill in the blank 9%			fill in the blank 10%
Selling, general, and administrative		fill in the blank 11%			fill in the blank 12%			fill in the blank 13%
Restructuring costs and other		fill in the blank 14%			fill in the blank 15%			fill in the blank 16%
		fill in the blank 17%			fill in the blank 18%			fill in the blank 19%
Operating income		fill in the blank 20%			fill in the blank 21%			fill in the blank 22%
Interest and other income, net		fill in the blank 23%			fill in the blank 24%			fill in the blank 25%
Income before income taxes		fill in the blank 26%			fill in the blank 27%			fill in the blank 28%
Provision for income taxes		fill in the blank 29%			fill in the blank 30%			fill in the blank 31%
Net income		fill in the blank 32%			fill in the blank 33%			fill in the blank 34%
Earnings per common and common equivalent share		fill in the blank 35%			fill in the blank 36%			fill in the blank 37%