Horizontal Analysis of Income Statements Consolidated income statements for Cooper Manufacturing follow. Cooper Manufacturing Consolidated Income Statements Prepare common size income statements for horizontal analysis. Enter your answers in percentage terms, rounded to two decimal places, and do not include the "-96" sign with your answer. For example, "100.00" or 28.72". For those boxes in which underlying dollar amounk is shown as negative, use a minus sign. You do not need to include the actual dollar amounts shown above