The table below contains information about two major competitors in the shoe Industry, POOMA & ADI DUH POOMA ADI-DUH 2021 2020 2021 2020 Net sales $ 158,000 $70,500 Cost of goods sold 87,100 16,000 Operating expenses 23,000 12,300 Interest expense 1.800 1.020 Income tax expense 7.800 2.300 Cash 25,000 $21.00012,500 $10.500 Other current assets 132,000 107.00013,000 8,000 Long term assets (net/214.000 150.60027.000 32,600 Current liabilities 12,500 56.000 1.500 4,000 Long term abilities 124,000 113,0005,300 12.400 Share capital 23.000 12.500 10.500 9,800 Retained earnings 81.000 65,300 13.2000 200 REQUIRED: Part A) Complete a common size analysis for the 2021 statement of income for both POOMA & ADI DUH. Include a gross profit and net income figures in your analysis (8 marks) (HINT: you must first complete a multi-step income statement including revenues & expenditure items, a gross profit and net income figure in your answer)