The following comparative income statement $($in thousands of dollars$)$ for the two recent fiscal years was adapted from the annual report of Speedway Motorsports, Inc., owner and operator of several major motor speedways, such as the Atlanta, Texas, and Las Vegas Motor Speedways.

$1$

Current Year

Previous Year

$2$

Revenues:

$3$

Admissions

$$116,034\mathrm{.}00$

$$130,239\mathrm{.}00$

$4$

Event$-$related revenue

$151,562\mathrm{.}00$

$163,621\mathrm{.}00$

$5$

NASCAR broadcasting revenue

$192,662\mathrm{.}00$

$185,394\mathrm{.}00$

$6$

Other operating revenue

$29,902\mathrm{.}00$

$26,951\mathrm{.}00$

$7$

Total revenue

$$490,160\mathrm{.}00$

$$506,205\mathrm{.}00$

$8$

Expenses and other:

$9$

Direct expense of events

$$101,402\mathrm{.}00$

$$106,204\mathrm{.}00$

$10$

NASCAR purse and sanction fees

$122,950\mathrm{.}00$

$120,146\mathrm{.}00$

$11$

Other direct expenses

$18,908\mathrm{.}00$

$20,352\mathrm{.}00$

$12$

General and administrative

$183,215\mathrm{.}00$

$241,223\mathrm{.}00$

$13$

Total expenses and other

$$426,475\mathrm{.}00$

$$487,925\mathrm{.}00$

$14$

Income from continuing operations

$$63,685\mathrm{.}00$

$$18,280\mathrm{.}00$

A$.$ Prepare a comparative income statement for these two years in vertical form, stating each item as a percent of revenues. Enter all amounts as positive numbers. Rounding instructions $($Note: Due to rounding, amounts may not total $100\%).$

B$.$ Comment on the significant changes.