The following comparative income statement (in thousands of dollars) for two recent years was adapted from the annual report of Company S, Inc. (COSI), owner and operator of several major motor speedways, such as the Chicago, Des Moines, Charlotte, Austin, and San Diego Motor Speedwaysi, Note: General & administrative expenses for the Year 2 includes impairment of goodwill of $69,230. The impairment of goodwill is discussed in Chapter 7. a. Prepare a comparative income statement for Years 1 and 2 in vertical form, stating each item as a perf'sit of revenues. Round percentages to one decimal place. b. What conclusion can be drawn from the analysis regarding the change in income