The following income statements were drawn from the annual reports of Harper Sales Company. *All dollar amounts are reported in thousands. The president's message in the company's annual report stated that the company had implemented a strategy to increase market share by spending more on advertising. The president indicated that prices held steady and sales grew as expected. Prepare common size income statements for 2014 and 2015. (Round your percentage answers to the nearest whole percent (i.e., 0.123 should be considered as 12%.))