LG 5 P3-18 Common-size statement analysis A common-size income statement for Creek Enterprises' 2021 operations follows. Using the firm's 2022 income statement presented in Problem 3-16, develop the 2022 common-size income statement and compare it with the 2021 common-size statement. Which areas require further analysis and investigation? Less: Interest expense 1.5 Net profits before taxes 9.4% Less: Taxes (( rate =21%)) 2.0 Net profits after taxes 7.4% Less: Preferred stock dividends 0.1 Earnings available for common stockholders 7.3%