Use the following selected information from Wheeler, LLC to determine the 2017 and 2016 trend percentages for cost of goods sold using 2016 as the base. Net sales Cost of goods sold Operating expenses Net earnings 2017 2016 $277,200 $231,600 151,700 129,790 55,040 53,040 28, 220 20,020 Common-size and trend percents for Rustynail Company's sales, cost of goods sold, and expenses follow. 2017 Sales Cost of goods sold Operating expenses Common-Size Percents 2017 2016 2015 100.0% 100.0% 100.0% 63.6 61.4 56.4 14.2 13.7 14.0 Trend Percents 2016 2015 104.0% 102.8% 100.0% 117.3 111.9 100.0 105.5 100.6 100.0 Determine the net income for the following years. (Enter all amounts as positive values.) 2017 2016 2015 Sales $ 100,000 Cost of Goods Sold 56,400 Operating Expenses 14,000 Net Income $ 29,600 Did the net income increase, decrease, or remain unchanged in this three-year period? Net income decreased Remained unchanged O Net income increased