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2. Common-size financial statements. Prepare common-size income statements for Chicken Fill-A and Chipotle using the information below. Which company is doing a better job of getting sales dollars to net income? Where is the one company having an advantage over the other company in tuming revenue into net income? Chicken Fill-A Account Jan. 31, 2013 Sales $698,294 COGS $619,069 SG&A $182,763 EBIT $52,462 Interest $4,335 Taxes $16,105 Net Income $32,022 Chipotle Percent Sep 30, 2013 Percent $28,892 $12,382 $10,929 $4,581 $56 $1885 $3.200