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5 6 1 2 3 Balance Sheet 2017 Income Statement 2016 2016 2017 606 686 42,140 42,537 1,176 1,072 Net sales Cost of good sold

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5 6 1 2 3 Balance Sheet 2017 Income Statement 2016 2016 2017 606 686 42,140 42,537 1,176 1,072 Net sales Cost of good sold Depreciation 32,027 33,622 Assets Cash and securities Accounts receivable Inventories Total current assets Net fixed assets 588 594 3,793 3,829 2,450 2,272 EBIT 6,320 5,086 7,350 7,332 95 95 Interest expense Tax (25%) 9,604 1,557 1,248 Net Income 4,668 3,743 700 280 Total assets 9,800 Liabilities and Owners' Equity Accounts payable 784 Short-term notes 294 Total current 1,078 liabilities Long-term debt 787 Common stock 2,459 Retained earnings 5,476 980 787 2,753 5,084 Total liabilities and owners' equity 9,800 9,604 If you were asked to prepare the common-size financial statements for 5W Inc. Using the information above, what would be the percentage point change between 2016 and 2017 en long terme 0.16 percentage point decrease 0.14 percentage point increase 0,14 percentate point decrease 0.16 percentape point increase 0.12 percentage point decrease

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