Exercise $13-5($Algo$)$ Determining income effects from common$-$size and trend percents LO P$1,$ P$2$

Common$-$size and trend percents for Roxi Company's sales, cost of goods sold, and expenses follow.

$$ Common$-$Size Percents Trend Percents Current Year $1$ Year Ago $2$ Years Ago Current Year $1$ Year Ago $2$ Years Ago Sales $100\mathrm{.}0\%100\mathrm{.}0\%100\mathrm{.}0\%103\mathrm{.}8\%102\mathrm{.}6\%100\mathrm{.}0\%$ Cost of goods sold $63\mathrm{.}561\mathrm{.}356\mathrm{.}3117\mathrm{.}1111\mathrm{.}7100\mathrm{.}0$ Operating expenses $14\mathrm{.}213\mathrm{.}714\mathrm{.}0105\mathrm{.}3100\mathrm{.}4100\mathrm{.}0$

Determine the net income for the following years. Did the net income increase, decrease, or remain unchanged in this three$-$year period?