Prepare a Common$-$Size Balance sheet for the following two years.

Show your answer as a whole number, do not write a percentage sign. For example, $10\mathrm{.}2345\%$ should be expressed as $10$

$\backslash$table$[[$Common Size,Year $3,$Common Size $\%,$Year $2,$Common Size $\%],[$Revenue$,$$$950,000,,$$$900,000,],[$Cost of Goods Sold,$600,000,,550,000,],[$Gross Profit,$350,000,,350,000,],[$Operating Expenses,$180,000,,170,000,],[$Net Operating Income,$170,000,,180,000,],[$Interest Expense,$12,000,,14,000,],[$Net Income Before Tax,$158,000,,166,000,],[$Income Tax Expense,$52,000,,55,000,],[$Net Income,$$106,000,,$$$111,000,]]$

QUESTION $2$

Based on your common$-$size balance sheet prepared in Question $1,$ indicate in which year did the company had a better control over the Cost of Goods Sold.

Year $2$

Year $3$

QUESTION $3$

Based on your common$-$size balance sheet prepared in Question $1,$ indicate which year the company had better control over the cost of borrowing. $$ Year $2$

$$ Year $3$