Presented below are the consolidated balance sheets and income statements for Illinois Company, Inc.: [10 Points] Year 2 Year 1 (In thousands) 12,800 13,750 16,700 12,950 500 $128,700 10,300 Cash Accounts receivable Inventory Marketable securities Equipment, net 14,700 14,200 8,700 77.500 S125,400 Total assets $14,000 Accounts payable Income taxes payable Common stock Retained earnings $11,000 5,000 58,500 54,200 $128,700 9,650 54,750 47000 $125,400 Total liabilities & shareholders' equity Sales Cost of goods sold Depreciation expense Other operating expenses Income taxes expense Net income $147,000 42,000 14,700 24,000 23,000 $ 43,300 $137,400 48,000 12,800 24,500 18 200 S 33,900 A. Prepare common-size income statements for Ilinois Company for both years. Explain the change in return on sales for Ilinois Company. B. How can common-size statements make financial statement analysis easier than examining dollar-value statements