Vertical analysis (common size) percentages for Kochheim Companys sales, cost of goods sold, and expenses are shown below.

Vertical Analysis	2015	2014	2013
Sales	100.0	100.0	100.0
Cost of goods sold	47.2	50.1	52.4
Expenses	24.3	24.4	27.1

(a)Calculate net income.

2015	2014	2013
Net income