.Horizontal analysis (trend analysis) percentages for Spartan Companys sales, cost of goods sold, and expenses are listed here.

Horizontal Analysis		2012			2011			2010
Sales		96.2	%		104.8	%		100.0	%
Cost of goods sold		101.0			98.0			100.0
Expenses		105.6			95.4			100.0

Explain whether Spartans net income increased, decreased, or remained unchanged over the 3-year period.