Please answer both A and B thank you

Exercise 13-6 Here are the comparative income statements of Flounder Corp.. FLOUNDER CORP. Comparative Income Statement For the Years Ended December 31 2019 2018 $520,000 447,200 Net sales Cost of goods sold Gross Profit Operating expenses Net income $624,000 493,584 130,416 83,616 $ 46,800 72,800 44,200 $ 28,600 (a) Prepare a horizontal analysis of the income statement data for Flounder Corp., using 2018 as a base. (If amount and percentage are a decrease show the numbers as negative, e.g. -55, 000, -20% or (55,000), (20%). Round percentages to 1 decimal place, e.g. 12.1%.) FLOUNDER CORP. Comparative Income Statement Increase or (Decrease) During 2019 Amount Percentage 2019 2018 Net sales $624,000 $520,000 Cost of goods sold 493,584 447,200 Gross Profit 130,416 72,800 Operating expenses 83,616 44,200 Net income $ 46,800 $ 28,600 (b) Prepare a vertical analysis of the income statement data for Flounder Corp. for both years. (Round percentages to 1 decimal place, e.g. 12.1%.) FLOUNDER CORP. Condensed Income Statements 2019 2018 Percent Percent Net sales $624,000 % $520,000 Cost of goods sold 493,584 447,200 Gross Profit 130,416 72,800 Operating expenses 83,616 44,200 Net income $ 46,800 $ 28,600