Horizontal Analysis of Income Statements Consolidated income statements for Cooper Manufacturing follow. Cooper Manufacturing Consolidated Income Statements (in thousands except per share amounts) 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. Sales Costs and expenses: Cost of goods sold Research and development Selling, general, and administrative Restructuring costs and other Operating income Interest and other income, net Income before Income taxes Provision for income taxes Net income Earnings per common and common equivalent share