ULLA Spring Co. Statement of Income For the Years Ended December 31 2020 2021 Sales revenue $ 500,000 $ 400.000 Cost of goods sold 250,000 180.000 Operating expenses 150,000 100,000 Interest expense 25,000 10,000 Income tax expense Net income 15,000 22,000 $ 60,000 $ 88,000 Required: 1. Prepare a common-size analysis for Spring Co. for 2021 and 2020 based on the above sms income for both years. (4 marks] 2 Sally Springer is the owner of the company and she cannot understand why the prodit a 2001 a our than 2020 but the sales were higher in 2021. Indicate to Sally why this happened based on your to 1. [3 marks)