Analysts sometimes restate accounting items on a financial statement as a percentage of revenues. This helps to factor out differences in the scale of operations among different firms. Which of the following statement formats uses this technique?

Question $1$Select one:

a$.$

Common$-$size income statement

b$.$

Common$-$size balance sheet

c$.$

Both common$-$size balance sheet and common$-$size income statement

d$.$

None of the others