Prepare a horizontal analysis of the comparative income statement for Auster Co. for the years ending December 31, 2015, and December 31, 2016. (Round to the nearest hundredth of a percent as needed.)

..........................................2016........... 2015

Net Sales .........................$150,000...... $70,000

Cost of Goods Sold ...............39,000 ........21,500

Operating Expenses ...............17,500........ 12,000

Interest Expense .....................4,600......... 3,500

Net Income (loss) ..................88,900 ........33,000