Q3. Using the 2015 and 20Y6 income statements shown, prepare a horizontal analysis, giving changes in amounts and percentages. Round percentages to one decimal place. Tortoise Cleaning Corporation Comparative Income Statement December 31, 2046 and 2045 Dec. 31, 2016 Sales $386,050 Cost of goods sold 159,600 Gross profit $226,450 Selling expenses $25,790 Administrative expenses 22,980 Total operating expenses. $ 48,770 Income from operations $177,680 Other revenue 6,100 $183,7807 Other expense (interesthn 2,250 Income before income tax $181,530 Income tax expense 72,612 Net income $108,918 Dec. 31, 2045 $344,800 120,000 $224,800 $ 15,670 12,600 $ 28,270 $196,530 9,500 $206,030 1,750 $204,280 81.712 $122.568 Q4. Prepare a vertical analysis on the income statements from Q3. Round percentages to one decimal place