5. Comparative income statements for 2010 and 2009 follow.

	2010	2009
Sales	$9,434,000	$7,862,000
Cost of Sales	7,075,400	5,660,640
Gross Profit	$2,358,600	$2,201,360
Operating Expenses	1,367,690	1,365,060
Operating Income	$ 990,910	$ 836,300
Interest Expense	157,500	126,000
Earnings Before Tax	$ 833,410	$ 710,300
Income Taxes	400,000	317,200
Net Income	$ 433,410	$ 393,100

Required:

a.	Prepare a vertical common-size analysis of this statement for each year, using sales as the base.
b.	Comment briefly on the changes between the two years, based on the vertical common-size statement.