A condensed income statement for Electronic Arts and a partially completed vertical analysis follow.

Required:
1. Complete the vertical analysis by computing each line item (a)-(d) as a percentage of net revenues. Round to the nearest whole percentage.
2. Does Electronic Arts' 2010 Cost of Goods Sold, as a percentage of Net Revenues, represent better or worse performance as compared to 2009?

ELECTRONIC ARTS, INC. Income Statement (summarized) For the Year Ended March 31 (in millions of U.S. dollars) 2010 2009 $3,654 1,866 1,229 730 515 (686) (20) (706) 29 (677) $4,212 2,127 1,359 691 862 (827) (28) (855) (233) $(1,088) 100% 50 32 16 21 (19) 100% Cost of Goods Sold Research and Development Expense Sales and Marketing Expense General and Administrative Expense Income (Loss) from Operations Other Revenue (Expenses) Income (Loss) before Income Tax Income Tax Recovery (Expense) Net Income (Loss) 14 (19) (20) (20) d% (26)%