Prepare a comparative common-size income statement for Garza Music Co., using the 2014 and 2013 data of E13-16A and rounding to four decimal places.
In E13-16A, Prepare a horizontal analysis of the comparative income statements of Garza Music Co. Round percentage changes to the nearest one-tenth percent (three decimalplaces).

A1 Garza Music Co. Comparative Income Statements Years Ended December 31, 2014 and 2013 2014 2013 3 Total revenue Expenses 971,000 $ 868,000 437,000 Cost of goods sold Selling and general expenses Interest expense Income tax expense Total expenses 408,750 265,000 13,500 84,650 771,900 96,100 6 23,500 105,500 853,000 118,000 Net income