Required:

Prepare common size income statements for horizontal analysis. Enter your answers in percentage terms, rounded to two decimal places, and do not

include the $"\%"$ sign with your answer. For example, $"100\mathrm{.}00"$ or $"28\mathrm{.}72".$ For those boxes in which underlying dollar amount is shown as negative, use

a minus sign. You do not need to include the actual dollar amounts shown above.

Consolidated income statements for Cooper Manufacturing follow.