I figured out the Sales, I am unclear in how to figure out the Cost of Goods Sold & the Operating Expenses.

Common-size and trend percents for Roxi Company's sales, cost of goods sold, and expenses follow. Common-Size Percents Trend Percents Current Year 1 Year Ago 2 Years Ago Current Year 1 Year Ago |2 Years Ago Sales 100.0% 100.0% 100.0% 104.6% 103.4% 100.0% Cost of goods sold 63.6 61.4 57 .4 115.9 110.6 100.0 Operating expenses 14,3 13 .8 14.1 106.2 101.2 100.0 Determine the net income for the following years. Did the net income increase, decrease, or remain unchange three-year period? Complete this question by entering your answers in the tabs below. Change in Net Income Net Income Determine the net income for the following years. Assuming sales were $100,000 2 yrs ago, what is net income in each year? Note: Enter all amounts as positive values. Current Year 1 Year Ago 2 Years Ago Sales $ $ 103,400 $ 100,000 Cost of Goods Sold 57,400 Operating Expenses 14, 100 Net Income $ 28,500