The following information was drawn from the records of Toner Sales Company: Year 1 Net sales Cost of goods sold Operating expenses Loss on the sale of land $ 64,000 (25, 600) (12,800) Year 2 $ 64,000 (28, 160) (19, 200) (8, 960) b. Prepare a common size income statement for each year. TONER SALES COMPANY Common Size Income Statement For the Years Ended December 31, Year 1 and Year 2 Year 1 Year 2