Prepare two different common-size income statements for both companies for the most recent three years. Ignore the section of the income statement that shows Comprehensive Income. (You do not have to show all the underlying calculations for the common-size income statement because it is understood that all the items are a percentage of revenue).

2018 2020 2019 161,857 $ 136,819 $ 182,527 Revenues Costs and expenses: Cost of revenues Research and development Sales and marketing General and administrative European Commission fines Total costs and expenses Income from operations Other income (expense), net Income before income taxes Provision for income taxes Net income Basic net income per share of Class A and B common stock and Class C capital stock $ Diluted net income per share of Class A and B common stock and Class C capital stock $ 59,549 21,419 16,333 6,923 5,071 109,295 27,524 7,389 34,913 4,177 30,736 $ 71,896 26,018 18,464 9,551 1,697 127,626 34,231 5,394 39,625 5,282 34,343 $ 84,732 27,573 17,946 11,052 0 141,303 41,224 6,858 48,082 7,813 40,269 44.22 $ 49.59 $ 59.15 43.70 $ 49.16 $ 58.61 Year ended December 31, 2018 2019 141,915 $ 160,408 $ 90,972 120,114 232,887 280,522 2020 215,915 170,149 386,064 Net product sales Net service sales Total net sales Operating expenses: Cost of sales Fulfillment Technology and content Marketing General and administrative Other operating expense (income), net Total operating expenses Operating income Interest income Interest expense Other income (expense), net Total non-operating income (expense) Income before income taxes Provision for income taxes Equity-method investment activity, net of tax Net income Basic earnings per share Diluted earnings per share 139,156 34,027 28,837 13,814 4,336 296 220,466 12,421 440 (1,417) (183) (1,160) 11,261 (1,197) 9 10,073 $ 20.68 $ 20.14 $ 165,536 40,232 35,931 18,878 5,203 201 265,981 14,541 832 (1,600) 203 (565) 13,976 (2,374) (14) 11,588 $ 23.46 $ 23.01 $ 233,307 58,517 42,740 22,008 6,668 (75) 363,165 22,899 555 (1,647) 2,371 1,279 24,178 (2,863) 16 21,331 42.64 41.83 A salles