Common Size Income Statement

Prepare a spreadsheet with common size income statements for the 2018 and 2017 fiscal years. You do not need to do 2016. In this case, your denominator will be Revenues. Again, remember to round.

Carnival Corporation & PLC Consolidated Statements of Income - USD ($)	12 Months Ended
	Nov. 30, 2018	Nov. 30, 2017	Nov. 30, 2016
Revenues
Revenues	$ 18,881	$ 17,510	$ 16,389
Cruise
Selling and administrative	2,450	2,265	2,197
Depreciation and amortization	2,017	1,846	1,738
Goodwill and trademark impairment	0	89	0
Operating costs and expenses	15,556	14,701	13,318
Operating Income	3,325	2,809	3,071
Nonoperating Income (Expense)
Interest income	14	9	6
Interest expense, net of capitalized interest	(194)	(198)	(223)
Gains (losses) on fuel derivatives, net	59	35	(47)
Other income, net	3	11	21
Nonoperating Income (Expense)	(118)	(143)	(243)
Income Before Income Taxes	3,207	2,666	2,828
Income Tax Expense, Net	(54)	(60)	49
Net Income	$ 3,152	$ 2,606	$ 2,779
Earnings Per Share
Basic (USD per share)	$ 4.45	$ 3.61	$ 3.73
Diluted (USD per share)	4.44	3.59	3.72
Dividends Declared Per Share (USD per share)	$ 1.95	$ 1.60	$ 1.35