Vertical analysis The following data are taken from recent financial statements of Nike, Inc. (in millions): Year 2 Year 1 Sales (revenues) $36,397 $34,350 Net Income 1,933 4,240 a. Determine the amount of change (in millions) and percent of change in net income from Year 1 to Year 2. Round to one decimal place. % b. Determine the percentage relationship between net income and sales for Year 2 and Year 1. Round to one decimal place. Year 1: %