The first column is 2018, second is 2017, and the last is 2016

REVENUES Sales Other income from operations $36,543 372 $33,500 585 34,085 $31,000 59 31,591 36,915 OPERATING EXPENSES Salaries and employee benefits Cost of merchandise sold Purchase of store equipment Maintenance/technology support for store equipment Depreciation and amortization 10,100 14,321 3,168 2,683 1.382 31,654 9,800 13,757 1,167 1,015 1.321 27,060 9,680 11,952 512 875 1.602 24,621 OPERATING PROFIT 5.261 7.025 6,970 OTHER INCOME Investments Interest Income Interest expense 35 46 40 9 (117) (120) (65) (118) (70) 72 INCOME BEFORE INCOME TAXES INCOME TAX EXPENSE NET INCOME 5,189 610 4,579 3,782 1.589 5,371 6,900 1.495 5,405 Umagine you are an HR professional viewing the Income Statement with a division manager. The division manager states that the decrease in net income from 2017 to 2018 was due to a large increase in employee salary and benefit expenses. Due to this, the division manager would like to lay off some employees in order to reduce costs. How would you defend against the claim that employee salary and benefits are to blame by using the information provided in the Income Statement? (Again, please be sure to use numbers and information from the income statement to support your answer)