Income statements for Mariners Corp. for the past two years are as follows: (amounts in thousands of dollars) 2016 2015 Sales revenue $59,550 $49,860 Cost of goods sold 41,740 30,170 Gross profit $17,810 $19,690 Selling and administrative expense 8,500 5,400 Operating income $9,310 $14,290 Interest expense 2,230 2,230 Income before tax Income tax expense Net income $7,080 2,040 $5,040 $12,060 4,430 $7,630 Required: 1. Using the format in Example 13-5, prepare common-size comparative income statements for the two years for Mariners Corp. Round percentages to one decimal point. Mariners Corp. Common-Size Comparative Income Statements For The Years Ended December 31, 2016 And 2015 (In Thousands of Dollars) Gross profit 2016 Dollars 2016 Percent % % 2015 Dollars 2015 Percent % % % % % % Net income % %