Vera Bradley, Inc. (VRA) is a leading designer, producer, and retailer of fashion handbags, accessories, and travel items for women. Vera Bradley's operating income taken from its income statements for two recent years is as follows: Vera Bradley, Inc. Operating Income (in millions) Year 2 Year 1 Revenues $468.3 $495.2 Expenses Cost of sales $(202.8) $(223.4) Selling, general, administrative expenses (net) (252.4) (252.3) Total expenses $(455.2) $(475.7) Operating income $13.1 $19.5 Required: a. Prepare a horizontal analysis of the two income statements. Round percentages to one decimal place. Vera Bradley, Inc. Operating Income For the Years Ended January 31 (in millions) Year 2 Year 1 Increase/(Decrease) Increase/(Decrease)