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Vertical analysis (common-size) percentages for Hillman Company's sales, cost of goods sold, and expenses are listed here. Vertical Analysis 2013 2012 2011 Sales 100.0% 100.0%

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Vertical analysis (common-size) percentages for Hillman Company's sales, cost of goods sold, and expenses are listed here. Vertical Analysis 2013 2012 2011 Sales 100.0% 100.0% 100.0%. Cost of goods sold 61.2 62.4 63.5 Expenses 26.5 27.4 28.5 Did Wallace Company's net income as a percent of sales increase, decrease, or remain unchanged over the 3-year period? Provide numerical support for your answers

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