if you were asked to prepare common size financial statements for SW Inc. using the information above what would the percentage point change between 2016 and 2017 on inventories be

Consolidated SW Inc. Financials Income Statement 2016 2017 2017 36,960 41,525 583 28,829 31,094 1,204 3,327 3,738 Net sales Cost of good sold Depreciation EBIT Interest expense Tax (30%) Net Income 4,804 60 6,693 68 1,008 2,795 6,445 1,424 1,988 9,240 3,320 Balance Sheet Assets 2016 Cash and securities 616 Accounts receivable 1,232 Inventories 880 Total current assets 2,728 Net fixed assets 6,072 Total assets 8,800 Liabilities and Owners' Equity Accounts payable 352 Short-term notes 352 Total current liabilities 704 Long-term debt 500 Common stock 1,899 Retained earnings 5,697 Total liabilities and owners' equity 8,800 4,637 359 381 740 563 2,222 5,715 9,240 If you were asked to prepare the common-size financial statements for SW Inc. using the information above, and 2017 on Inventories? 0.91 percentage point increase 0.79 percentage point decrease Consolidated SW Inc. Financials Income Statement 2016 2017 2017 36,960 41,525 583 28,829 31,094 1,204 3,327 3,738 Net sales Cost of good sold Depreciation EBIT Interest expense Tax (30%) Net Income 4,804 60 6,693 68 1,008 2,795 6,445 1,424 1,988 9,240 3,320 Balance Sheet Assets 2016 Cash and securities 616 Accounts receivable 1,232 Inventories 880 Total current assets 2,728 Net fixed assets 6,072 Total assets 8,800 Liabilities and Owners' Equity Accounts payable 352 Short-term notes 352 Total current liabilities 704 Long-term debt 500 Common stock 1,899 Retained earnings 5,697 Total liabilities and owners' equity 8,800 4,637 359 381 740 563 2,222 5,715 9,240 If you were asked to prepare the common-size financial statements for SW Inc. using the information above, and 2017 on Inventories? 0.91 percentage point increase 0.79 percentage point decrease