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Horizontal analysis Two income statements for Paragon Company follow: Paragon Company Income Statements For the Years Ended December 31 2017 2016 Fees earned $1,428,000 $1,200,000 Expenses (1,044,000) (900,000) Net income $384,000 $300,000 Prepare a horizontal analysis of Paragon Company's income statements. If required, round your percentage to the nearest whole number. Paragon Company Income Statements For the Years Ended December 31 Increase/(Decrease) 2017 2016 Amount Percent Fees earned $1,428,000 $1,200,000 $ % Expenses (1,044,000) (900,000) % Net income $384,000 $300,000 $ %