Presented below are the consolidated balance sheets and income statements for Louisiana Moonshine: (In thousands) Cash Accounts receivable Inventory Marketable securities Equipment, net Total assets Year 2 $ 12,800 13,750 16,700 12,950 72.500 $128.700 Year 1 $ 10,300 14,700 14,200 8,700 77 500 $125,400 Accounts payable Income taxes payable Common stock Retained earnings Total liabilities & shareholders' equity $ 11,000 5,000 58,500 54,200 $128.700 $ 14,000 9,650 54,750 47 000 $125,400 Sales Cost of goods sold Depreciation expense Other operating expenses Income taxes expense Net income $222,180 46,200 14,700 24,000 23.000 $ 114280 $164,880 52,800 10,500 24,500 15. 200 $61.880 A. Prepare common-size income statements for Louisiana Moonshine for both years. Explain the change in return on sales for Louisiana Moonshine. B. How can common-size statements make financial statement analysis easier than examining dollar-value statements