Pfizer Inc. (PFE) is a global pharmaceutical company that researches, develops, manufactures, and sells a variety of medicines and vaccines. The following operating data (in millions) were adapted from recent financial statements of Pfizer.

Line Item Description	Year 2	Year 1
Revenue	$ 81,288	$ 41,651
Operating expenses:
Cost of goods sold	$ (30,821)	$(8,484)
Selling and general	(12,703)	(11,597)
Other expenses	(13,453)	(14,534)
Total operating expenses	$(56,977)	$(34,615)
Operating income	$ 24,311	$ 7,036

Question Content Area

1. Prepare common-sized income statements for Years 1 and 2. Round your answers to one decimal place.

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