XYZ Inc. is a retail company. Below are selected financial data for XYZ Inc. for the years ended December 31, 2021, 2020, and 2019.

Description	2021	2020	2019
Revenue	$2,400,000	$2,000,000	$1,600,000
Cost of Sales	$1,440,000	$1,200,000	$960,000
Gross Margin	$960,000	$800,000	$640,000
Operating Expenses	$384,000	$320,000	$256,000
Operating Income	$576,000	$480,000	$384,000
Interest Expense	$120,000	$100,000	$80,000
Income Before Tax	$456,000	$380,000	$304,000
Income Tax	$91,200	$76,000	$60,800
Net Income	$364,800	$304,000	$243,200

Requirements:

1. Prepare a common-size income statement for each year.
2. Calculate the Operating Expense Ratio for each year.
3. Determine the Interest Coverage Ratio for each year.
4. Discuss the company's financial health based on the above ratios.