PLEASE CORRECT THE INCORRECT FIELDS (X) . THANK YOU

Common-Size Income Statements and Horizontal Analysis Income statements for Mariners Corp. for the past two years are as follows: 2. Based on Mariner's common size statements in 2016 compared to 2015 , it can be concluded that a. all of these are true. b. gross profit as a percentage of sales declined due to higher cost af goods sold. c. net income decreased both in dollars and as a percentage of sales. d. selling and administrative expenses increased both in dollars as well as percentage of sales