Using the concept of vertical analysis, complete the component percentage analysis on the company's statement of earnings that follows (Negative answers should be indicated by a minus sign. Round the final answers to 2 decimal places. Percentages may not add exactly due to rounding.) CONSOLIDATED STATEMENTS OF EARNINGS For the years ended April 28, 2019, April 29, 2018, and April 30, 2017 (in millions of U.S. dollars, except per-share amounts) 2019 2018 2017 $ 22,000.0 $ 21,590.0 $ 18,310.0 Revenues Cost of sales Gross profit 2019 2018 2917 100.00% 100.00% 100 18,607.6 18,470.2 15,277.9 84.58% 0.08 % 83 3,392.4 3,119.8 3,032.1 15.42% 14.40% 10 Operating, selling, administrative, and general expenses Restructuring costs 2,589.4 2,454.8 2,299.7 11.77% 11.30% 12 11.7 58.4 9.6 0.05% 0.27% D (Gain) loss on disposal of property and equipment and other assets Depreciation, amortization, and impairment of property and equipment, intangible assets and other assets (21.6) (18.0) (8.2) (0.10)% (0.08% 10. 253.0 239.6 201.4 1.15% 1.10% 1 Total operating expenses 2,832.5 2,734.8 2,518.9 12.80% 12.60% 13 Operating income 559.9 385.0 513.2 2.54 % 1.78% 2 Share of earnings of joint ventures and associated companies accounted 35.2 64.81 12.3 0.16% 0.30% 0 for using the equity method 100.3 110.3 62.2 0.45% 0.51% 0 Net financial expenses 494.8 339.5 463.3 2.24 % 1.57% 2 Earnings before income taxes C 50 Using the concept of vertical analysis, complete the component percentage analysis on the company's statement of earnings that follows (Negative answers should be indicated by a minus sign. Round the final answers to 2 decimal places. Percentages may not add exactly due to rounding.) CONSOLIDATED STATEMENTS OF EARNINGS For the years ended April 28, 2019, April 29, 2018, and April 30, 2017 (in millions of U.S. dollars, except per-share amounts) 2019 2018 2017 $ 22,000.0 $ 21,590.0 $ 18,310.0 Revenues Cost of sales Gross profit 2019 2018 2917 100.00% 100.00% 100 18,607.6 18,470.2 15,277.9 84.58% 0.08 % 83 3,392.4 3,119.8 3,032.1 15.42% 14.40% 10 Operating, selling, administrative, and general expenses Restructuring costs 2,589.4 2,454.8 2,299.7 11.77% 11.30% 12 11.7 58.4 9.6 0.05% 0.27% D (Gain) loss on disposal of property and equipment and other assets Depreciation, amortization, and impairment of property and equipment, intangible assets and other assets (21.6) (18.0) (8.2) (0.10)% (0.08% 10. 253.0 239.6 201.4 1.15% 1.10% 1 Total operating expenses 2,832.5 2,734.8 2,518.9 12.80% 12.60% 13 Operating income 559.9 385.0 513.2 2.54 % 1.78% 2 Share of earnings of joint ventures and associated companies accounted 35.2 64.81 12.3 0.16% 0.30% 0 for using the equity method 100.3 110.3 62.2 0.45% 0.51% 0 Net financial expenses 494.8 339.5 463.3 2.24 % 1.57% 2 Earnings before income taxes C 50