Vertical analysis (common-size) percentages for Baker Companys sales revenue, cost of goods sold, and expenses are as follows. Did Bakers net income as a percent of sales increase, decrease, or remain unchanged over the 3-year period? Provide numerical support for your answer.

Vertical Analysis	2018	2017	2016
Sales revenue	100.0%	100.0%	100.0%
Cost of goods sold	60.0	63.9	65.0
Expenses	26.0	26.6	27.5