Income Statement
Year Ended 12/31/2018 & 2017			Horizontal Analysis
	2018	2017	Increase/ Decrease	% Change
Sales	$1,480.00	$1,350.00
Cost of Goods Sold	$178.00	$155.00
Gross Profit	$1,302.00	$1,195.00
Operating Expenses:
Advertising Exp	$97.00	$107.00
Rent Exp	$600.00	$550.00
Auto Exp	$22.00	$24.00
Postage Exp	$34.00	$55.00
Utilities Exp	$80.68	$85.00
Insurance Exp	$100.00	$120.00
Supplies Exp	$63.56	$75.00
Depreciation Exp	$162.00	$162.00
Total Operating Expenses	$1,159.24	$1,178.00
Net Income	$142.76	$17.00