The comparative income statement for Castle Corp. for the two most recent years is shown below. Castle Corp Comparative Income Statement 2022 2021 Sales $420,000 $360,000 Cost of goods sold 292,500 280,500 Gross margin 127,500 79,500 Operating expenses 89,500 38,900 Net operating income 38,000 40,600 Interest expense 8,000 6,000 Net income before taxes 30,000 34,600 Income taxes (30%) 9,000 10,380 Net income 21,000 24,220 (a) Perform a vertical analysis of income statement for 2022 and 2021. (8 marks) (b) Which year did the company perform better? Why? (2 marks)