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	$104,312.00	$116,644.00
4	Event-related revenue	142,544.00	131,164.00
5	NASCAR broadcasting revenue	180,304.00	170,368.00
6	Other operating revenue	44,840.00	65,824.00
7	Total revenue	$472,000.00	$484,000.00
8	Expenses and other:
9	Direct expense of events	$91,568.00	$101,640.00
10	NASCAR purse and sanction fees	118,000.00	117,612.00
11	Other direct expenses	19,352.00	20,328.00
12	General and administrative	195,880.00	220,220.00
13	Total expenses and other	$424,800.00	$459,800.00
14	Income from continuing operations	$47,200.00	$24,200.00

	Required:
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
B.	Comment on the significant changes.