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1. Prepare a comparative Income statement with horizontal analysis for the two-year period, using 2071 as the base voar. Use the minus sign to indicate a decrease in the "Increase/(Decrease}" columns. If required, round percentages to one decimal place. Macklin Inc. Comparative Income Statement For the Years Ended December 31, 2012 and 2041 Increase/ Increase/ (Decrease) (Decrease) 2012 2011 Amount Percent Sales 5685,332 $598,000 87.332 146 % Cost of goods sold (494,000) (380,000) 114,000 30 % Gross profit $191,332 $218,000 -26.68 12.2 % Selling expenses $(68,750) $(50,000) 18.750 395 Administrative expenses (40,640) (32,000) 27 % Total operating expenses $(109,390) $(82,000) 334 Operating income $81,942 $136,000 -54,05 39.7 X % Other revenue 3,060 2,500 560 22.4 % Income before income tax expense $85,002 $138,500 -53498 38.6 X 4 Income tax expense (23,800) (41,600) -17.00 X Net income 561,202 $96,900 -35.698 X% > > 3.60 27.390 Il