Express the partial comparative income statement for Davis Company that follow as common-size statement, and comment on the changes from 2010 to 2011.

Davis Company Partlal Comparative Income Statements For the Years Ended December 31, 2011 and 2010 2011 $212,000 127 200 s 84,800 s 53,000 25 440 78.440 2010 $184,000 Net sales Cost of goods sold Gross margin Selling expenses General expenses Total operating expenses Operating income 119,600 $64,400 $ 36,800 18,400 55,200 63609.200