How to make a common size income statement from a 10k. I am not sure how to base it off the example from text or to use all info from the consolidated income sheet section and am to perform trend analysis.

EXHIBIT 17.9 Common-Size Comparative Income Statements Table Summary: A table APPLE INC. Common-Size Comparative Income Statements Common-Size Percents* $ millions Current Yr Prior Yr Current Yr Prior Yr Net sales $260,174 $265,595 100.0% 100.0% Cost of sales 161,782 163,756 62.2% 61.7% 98,392 101,839 37.8% 38.3% 16,217 14,236 6.2% 5.4% 18,245 16,705 7.0% 6.3% Gross margin Research and development Selling, general and administrative Total operating expenses Operating income Other income, net 34,462 30,941 13.2% 11.6% 63,930 70,898 24.6% 26.7% 1,807 2,005 0.7% 0.8% Income before provision for income taxes 65,737 72,903 25.3% 27.4% Provision for income taxes 10,481 13,372 4.0% 5.0% Net income $ 55,256 $ 59,531 21.2% 22.4% *Percents are rounded to tenths and thus may not exactly sum to totals and subtotals. Nordstrom, Inc. Consolidated Statements of Earnings (In millions except per share amounts) 2019 2018 2017 $15,132 $15,480 $15,137 341 392 380 15,524 15,860 15,478 (9,890) Fiscal year Net sales Credit card revenues, net Total revenues Cost of sales and related buying and occupancy costs Selling, general and administrative expenses Earnings before interest and income taxes Interest expense, net Earnings before income taxes Income tax expense Net earnings (9,932) (4,808) (10,155) (4,868) (4,662) 784 837 926 (102) (104) 682 733 (136) 790 (353) $437 (169) (186) $496 $564 Earnings per share: Basic Diluted $3.20 $3.37 $2.62 $3.18 $3.32 $2.59 Weighted-average shares outstanding: Basic 155.2 166.8 167.3 170.0 Diluted 156.1 168.9 The accompanying Notes to Consolidated Financial Statements are an integral part of these financial statements. Nordstrom, Inc. Consolidated Statements of Comprehensive Earnings (In millions) Fiscal year 2019 2018 2017 Net earnings $496 $564 $437 (27) 14 (6 Postretirement plan adjustments, net of tax of S9, ($5) and $2 Foreign currency translation adjustment Comprehensive net earnings (17) 20 (4) $465 $561 $451 The accompanying Notes to Consolidated Financial Statements are an integral part of these financial statements