y CourS ourse H Presented are the income statements of Big Toy Factory and Small Toy Factory for the current year: Big Toy Small Toy $487,000 300,700 186,300 20,600 165,700 17,100 $148,600 100.00% 61.75% 38.25% 4.23% 34.02% 3.51% 30.51% $500,000 395,000 105,000 50,000 55,000 16,500 $38,500 100.00% 79.00% 21.00% 10.00% 11.00% 3.30% 7.70% Net sales revenue COGS Gross Profit nses Income from operations Income tax expense Net Income Which company has the better relationship between net income and net sales revenue? O A. Small Toy O B. Impossible to determine C. Both have the same relationship O D. Big Toy