Refer to the abstract of the Income Statement provided above and then restate this income statement for the two years by common sizing the values (express them as percentages to two decimal places) (12). Then comment on the items Operating expenses (2) and Income Tax expense (2). Only do it for the values in the table below:

\begin{tabular}{|l|r|r|} \hline Common size income statement & 2021 & 2020 \\ \hline Revenue & 100,00% & 100,00% \\ \hline Cost of sale & ? & ? \\ \hline Gross profit & Not required & Not required \\ \hline Operating expenses & ? & ? \\ \hline Operating profit & ? & ? \\ \hline Finance income & ? & ? \\ \hline Finance cost & ? & ? \\ \hline Income Tax Expense & ? & ? \\ \hline Net profit for the year & Not required & Not required \\ \hline \end{tabular} CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME