Prepare a horizontal analysis of Nebraska Technologiess income statements. For decreases or negative numbers use a minus sign. Round percentages to one decimal place.

1		Year 2	Year 1	Increase (Decrease)	Percent	Favorable/Unfavorable
2	Sales	$158,400.00	$162,500.00
3	Wage expense	$80,000.00	$92,500.00
4	Rent expense	28,000.00	30,000.00
5	Utilities expense	30,000.00	25,000.00
6	Total operating expenses	$138,000.00	$147,500.00
7	Net income	$20,400.00	$15,000.00