Use the financial information below for problems $5$ to $9($tax rate is $21\%)$

$20222023$

Sales $ $16,549$ $ $18,498$

Depreciation $ $2,376$ $ $2,484$

COGS $ $5,690$ $ $6,731$

Other expenses $ $1,353$ $ $1,178$

Interest expense $ $1,110$ $ $1,325$

Cash $ $8,676$ $ $9,247$

Accounts receivable $ $11,488$ $ $13,482$

Notes payable $ $1,674$ $ $1,641$

Long$-$term debt $ $29,060$ $ $35,229$

Net fixed assets $ $72,770$ $ $77,610$

Accounts payable $ $6,269$ $ $6,640$

Inventory $ $20,424$ $ $21,862$

Dividends $ $1,993$ $ $2,314$

Short$-$term investments $ $9,645$ $ $10,227$

Accruals $ $1,255$ $ $1,410$

Common stock $(100,000$ shrs$)$ $ $75,200$ $ $75,200$

Retained earnings $ $9,545$ $ $??????$Construct a common size income statement $2022$ and $2023.$ Comment on any of the

changes in the composition of the income statement.