How do you create income statement ratios? Question content area bottom Part 1 A. Divide sales into each line item of the income statement and multiply by 10. B. Divide sales into each line item of the income statement and multiply by one. C. Divide sales into each line item of the income statement and multiply by 100. D. Divide COGS into each line item of the income statement and multiply by 10. E. Divide COGS into each line item of the income statement and multiply by 100