Income statement data for Bezos Company for the years ended December 31, 2014 and 2013, are as follows: 2014 2013 Sales $ 840,000 $600,000 Cost of goods sold 724,500 525,000 Gross profit $ 115,500 $ 75,000 Selling expenses $ 52,500 $ 37,500 Administrative expenses 41,400 30,000 Total operating expenses $ 93,900 $ 67,500 Income before income tax $ 21,600 $ 7,500 Income tax expense 10,800 2,700 Net income $ 10,800 $ 4,800 a. Prepare a comparative income statement with horizontal analysis, indicating the increase (decrease) for 2014 when compared with 2013. Round to one decimal place. b. What conclusions can be drawn from the horizontal analysis?