Presented below are the consolidated balance sheets and income statements for :

In thousands	Year 2	Year 1
Cash	$ 24,600	$ 19,600
Accounts receivable	27,500	29,400
Inventory	33,400	28,400
Marketable securities	25,900	17,400
Equipment, net	145,000	155,000
Total assets	$256,400	$249,800
Accounts payable	$ 21,000	$ 27,000
Income taxes payable	10,000	19,300
Common stock	117,000	109,500
Retained earnings	108,400	94,000
Total liabilities & shareholders' equity	$256,400	$249,800
Sales	$240,000	$224,000
Cost of goods sold	84,000	96,000
Depreciation expense	29,400	25,600
Other operating expenses	48,000	45,000
Income taxes expense	30,000	23,000
Net income	$ 48,600	$ 34,400

Prepare common-size income statements for Best Buy for Year 1 and Year 2. Explain the change in return on sales for Best Buy from Year 1 to Year 2.

How can common-size statements make financial statement analysis easier than examining dollar-value statements?