Below is the comparative income statement data for Mariner, Inc. Prepare a comparative common-size income statement for Mariner, Inc. 

  

Mariner, Inc. Comparative Income Statement Years Ended December 31, 2018 and 2017 2018 2017 $ 515,000 $ 464,300 Revenue Expenses Cost of goods sold Selling and general expenses Interest expense Income tax expense Total expenses Net income 245,000 240,000 115,400 109,900 4,500 45,500 1,500 41,200 410,400 392,600 5 104,600 $ 71,700