$($Common$-$size analysis and differences in profitability$)$

Comparative financial statement data for First Ltd$.$ and Supreme Ltd$.,$ two competitors, follow:

$\backslash$table$[[,$First Ltd$.,$Supreme Ltd$.],[,2020,2019,2020,2019],[$Net sales,$$359,200,,$$$2,094,400,],[$Cost of goods sold,$222,704,,1,214,752,],[$Operating expenses,$68,820,,427,490,],[$Interest expense,$3,160,,37,760,],[$Income tax expense,$18,180,,75,040,],[$Current assets,$163,430,$$$152,120,939,600,$$$737,000$