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Sports Emporium has two operating segments sporting goods and sports apparel. The income statement for each operating segment is presented below Required: 1. Complete the "%" columns to be used in a vertical analysis of Sports Emporium's two operating segments. Express each amount as a percentage of sales (Round your answers to 1 decimal place.) SPORTS EMPORIUM Income Statement For the Year Ended December 31, 2021 Sporting Goods Sports Apparel Amount Amount Net sales $1,800,000 5 970,000 Cost of goods sold 1,040,000 440,000 Gross profit 760,000 830,000 Operating expenses 450,000 340,000 Operating income 310,000 190,000 Other income (expense) 20,000 (15,000) Income before tax 330.000 175,000 Income tax expense 80,000 70,000 Net Income $ 250,000 $ 105,000 2. Use vertical analysis to compare the profitability of the two operating segments. Which segment has a higher net income as a percentage of net sales? Sporting Goods Sports Apparel