using the following financial data create a Common Size income statement for 2022 and 2021

\begin{tabular}{l} \hline \\ \hline Sales \\ Cost of Goods Sold \\ Gross Profit \\ Depreciation Expense \\ Fixed Expenses \\ Selling, G\&A Expense \\ Net Operating Income \\ Interest Expense \\ Earnings Before Taxes \\ Taxes \\ Net Income \\ Tax Rate=30\% \end{tabular} \begin{tabular}{|l|r|r|} \hline \multicolumn{1}{|c|}{ ULTA Finances } & \multicolumn{1}{c|}{2022} & \multicolumn{1}{c|}{2021} \\ \hline Accounts Payable & 18,450 & 17,260 \\ Accounts Receivable & 54,400 & 55,300 \\ Depreciation Expense & 2,300 & 2,250 \\ Cost of Goods Sold & 107,200 & 93,250 \\ Inventory & 42,700 & 37,800 \\ Cash \& Equivalents & 10,500 & 9,700 \\ Accumulated Depreciation & 30,200 & 27,900 \\ Fixed Expenses & 7,700 & 7,150 \\ Interest Expense & 3,400 & 2,905 \\ Common Stock & 40,500 & 40,500 \\ Long-Term Debt & 32,155 & 29,800 \\ Other Current Assets & 6,616 & 6,385 \\ \hline Sales & 151,250 & 138,250 \\ Selling, G\&A Expense & 15,500 & 13,400 \\ Retained Earnings & 22,750 & 18,240 \\ Other Current Liabilities & 8,406 & 8,604 \\ Plant \& Equipment & 56,945 & 53,219 \\ Short-Term Notes & 18,700 & 20,100 \\ Tax Rate & 30% & 30% \\ \hline & & \\ Cost of Capital & 9.75% & 9.75% \\ \hline \end{tabular}