Read the requirements. Comparative Income Statement Years Ended December 31, 2018 and 2017 Increase (Decrease) Amount Percentage 2018 2017 $ 428,000 $ 371,000 % % Net Sales Revenue Expenses Cost of Goods Sold Selling and Administrative Expenses Other Expenses Total Expenses Net Income 205,000 100.000 8,350 188,000 92,550 6,850 % 313,350 287 400 % $ 114,650 $ 83,600