Income statements for Finch Company for Year 3 and Year 4 follow: FINCH COMPANY Income Statements Year 4 Year 3 Sales $ 200,400 $ 180,400 Cost of goods sold 142,100 120,100 Selling expenses 20,700 18,700 Administrative expenses 12,800 14,800 Interest expense 3,900 5,900 Total expenses 179,500 159,500 Income before taxes 20,900 20,900 Income taxes expense 5,300 3,400 Net income $ 15,600 $ 17,500 Required Perform a horizontal analysis, showing the percentage change in each income statement component between Year 3 and Year 4. Perform a vertical analysis, showing each income statement component as a percentage of sales for each year