Prepare a comparative common-size income statement for Mariner Corporation. To an investor, how does 2017 compare with 2016? Explain your reasoning. (Click the icon to view the comparative income statement.) Start by calculating the percentages. (Round the percentages to two decimal places, X.XX.) Mariner Corporation Comparative Common-Size Income Statement For the Years Ended December 31, 2017 and 2016 Data table Mariner Corporation Income Statement For the Years Ended December 31, 2017 and 2016 (amounts in thousands) 2017 2016 2017 2016 Sales revenues 100.00 % 100.00 % Sales revenues $ 507,990 $ 442,500 Less: Cost of goods sold % % 234,900 217,500 Less: Cost of goods sold Gross profit % % Gross profit $ 273,090 $ 225,000 Less: Operating expenses % % Less: Operating expenses 127,010 120,010 Operating income % % Operating income $ 146,080 $ 104,990 Less: Interest expense % % Less: Interest expense 15,240 13,010 Income before income taxes % % Income before income taxes $ 130,840 $ 91,980 Less: Income tax expense % % Less: Income tax expense 19,205 11,995 Net income % % $ 111,635 $ 79,985 Net income