Prepare horizontal analysis on income statement below:

Bristol Myers Squibb Co. (NYS: BMY)
Report Date	2020		2019		2018
Net product sales	41,321		25,174		21,581
Alliance & other revenues	1,197		971		980
Total revenues	42,518		26,145		22,561
Cost of products sold	11,773		8,078		6,547
Marketing, selling & administrative expenses	7,661		4,871		4,551
Research & development expenses	11,143		6,148		6,345
Amortization of acquired intangible assets	9,688		1,135		-
Interest expense	1,420		656		183
Royalties & licensing income	1,527		1,360		1,353
Equity investment gains	1,228		279		(512)
Other expense (gain)	10,459		1,921		(192)
Total expenses	49,389		21,170		16,593
Earnings (loss) before income taxes	(6,871)		4,975		5,968
Provision for (benefit from) income taxes	2,124		1,515		1,021
Earnings after income taxes	(8,995)		3,460		4,947
Net earnings (loss) attributable to noncontrolling interest	(20)		(21)		(27)
Net Income	(9,015)		3,439		4,920