Question: can you construct a common size income statement where we use total revenues as 100% and express all other items in the percentages of sales.

can you construct a common size income statement where we use total revenues as 100% and express all other items in the percentages of sales.
2021 2022 2023 Revenues: Net sales Membership and other income Total revenues Costs and expenses: Cost of sales Operating, SG\&A expenses Research \& Development Operating income / EBIT Interest: Interest income Interest, net Loss on extinguishment of debt Other (gains) and losses Income before income taxes Provision for income taxes Consolidated net income 16,675 16,675 6,279 1,940 3,924 4,532 (57) 127 127(4,000)4,409 77,000 4,332 26,914 26,974 26,914 26,974 9,439 2,166 5,268 10,041 (29) 207 (107,000) 9,941 189 9,752 11,618 2,440 7,339 5,577 (267) (5,000) 1,353 48,000 4,181 (187) 4,368
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