Prepare a horizontal analysis of the comparative income statement of Mariner Designs, Inc. Round percentage changes to one decimal place.

	2018	2017	increase amount	decrease percentage
net sales revenue	429,750	373,450
cost of goods sold	200,250	186,250
selling and general expenses	98,000	92,000
other expenses	9,150	6,000
total expenses	307,400	284,250
net income	122,350	89,200

2. Why did 2018 net income increase by a higher percentage than net sales revenue?

net income increased by a higher percentage than total net sales revenue during 2018 because _________.