Question $1(7$ pts$)$ : Common$-$size and trend percents for Roxi Company's sales, cost of goods sold, and expenses follow. Please try to calculate indicative net income for the following years. Did the net income increase, decrease, or remain unchanged in this three$-$year period? $($Show all your calculations, please. Only the answer of increase$/$decrease will not be accepted$)$

Question $2(5$ pts$)$: Explain the possible reason$($s$)$ if a company's current ratio increases while the quick ratio decreases in time.