Presented below are the comparative income and retained earnings statements for Pina Inc. for the years $2025$ and $2026.$

$\backslash$table$[[,2026,2025],[$Sales$,$$$316,000,$$$272,000],[$Cost of sales,$185,000,143,000],[$Gross profit,$131,000,129,000],[$Expenses$,94,600,48,700],[$Net income,$$36,400,$$$80,300$