Presented are the income statements of Big Toy Factory and Small Toy Factory for the current year: Net sales revenue COGS Gross Profit Selling/Gen Expenses Income from operations Income tax expense Net Income Big Toy $487,000 300,500 186,500 20,400 166,100 17,100 $149,000 100.00% 61.70% 38.30% 4.19% 34.11% 3.51% 30.60% Small Toy $500,000 395,000 105,000 50,000 55,000 16,500 $38,500 Which company has the better relationship between net income and net sales revenue? 100.00% 79.00% 21.00% 10.00% 11.00% 3.30% 7.70%