common size income statement

2 2015 S Value 2016 S Value es Sales Returns and Allowances 5,727,487 6,253,363 6,093,878 Cost of Sales 14,770 9,605 Gross Profit 3,815,188 4,045,4903,974,469 OPERATING EXPENSES-Allocated Salaries-Management Salaries-Office Licensing and certification fees Security Insurance Medical benefits Advertising Business publications Property taxes Bad debts Depreciation expense Accounting fees Total operating expenses-Allocated OPER ATINC EYDENOO 91,476 12,638 31,396 22,086 3,742 795 6,517 1,902 1,448 33,321 240,767 10.756 456,844 101,595 12,624 29,937 27,128 4,420 13,057 26,820 4,618 1022 1044 7,573 2,032 7,573 44,759 197,527 12.891 449,103 7,475 42,942 185,850 12.983 427.840 UPERATING EXPENSES-Direct Salaries-Sales Wages Rental Wages-Mechanics Wages-Warehouse Garbage collection Payroll benefits Rent-Warehouse Telephone Utilities Postage Linen service Repairs and maintenance Cleaning service Legal service Fuel Travel and entertainment Pension expense Office supplies Miscellaneous Total operating expenses-Direct Total operating expenses OPERATING INCOME 198,978 491,794 230,922 595,389 224,543 575,724 1,113,539 1,339,627 1,333,411 188,339 27,649 139,832 28,126 1,771 14,415 4,708 29,771 124,984 31,554 2,560 11,357 5,688 37,970 123,136 31,306 3,280 11,670 6,445 579 9,414 3,253 11,327 14,608 4,928 6,368 6,012 8.141 350 457 12,153 3,322 10,590 11,897 4,277 1 1,484 3,472 13,255 14,522 4,420 11,121 5,951 7,281 6.856 5.035 2,273,781 2,669,019 2,643,122 2.730-625318.1223070.962 27.368903.507