S14-4 Prepare common-size income statements (Learning Objective 3) Compare Martinez and Rojo by converting their income statements to common size. Martinez Rojo .$10,900 Net s Cost of goods sold.. Other expense 6,660 142 4,203 3,564 4356 $ 676 977 Which company earns more net income? Which company's net income is a higher per- centage of its net sales