How do you do common size? Thank you

Please complete the income statement Income Statement 2016 Cost of goods sold Gross profit Selling and administrative expense Depreciation expense Operating profit Interest expense Earnings before taxes Earnings after taxes Preferred stock dividends Earnings available to common stockholders Shares outstanding Earnings per share Please complete the income statement Income Statement 2015 $600,000 Cost of goods sold -200,000 400,000 Gross profit 40,000 Se ng and administrative expense Depreciation expense 340,000 Operating profit Interest expense Earnings before taxes 210,000 Earnings after taxes 80,000 Preferred stock dividends Earnings available to common stockholders 100,000 Shares outstanding $1.30 Earnings per share 525,000 65,000 75,000 $1.72 Common Size