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The comparative condensed income statements of Emley Corporation are shown below. EMLEY CORPORATION For the Years Ended December 31 2017 Net sales $763,600 $696,000 Cost of goods 560,280 487,200 sold Gross profit Operating 203,320 145,000 58,320 208,800 39,200 69,600 expenses Net income percentages using either a negative sign Prepare a horizontal analysis of the income statement data for Emley Corporation using 2016 as a base. (Enter negative amounts and preceding the number e.g.-45-45% or parentheses e.g. (45), (45%). Round percentages to i decimal place, una%) EHLEY CORPORATION Increas or (Decrease) During 2017