Using the chart below can you please help me answer the 2 questions? Thank You!

1. What are two accounts in the Choice Hotels income statement that show the biggest change over the past 3 years? What information in the 10-K report helps to explain these changes?

2. What are two accounts in the Marriott income statement that show the biggest change over the past 3 years? What information in the 10-K report helps to explain these changes?

Common Size Income Statements 12 Months Ended Consolidated Statements of Income - USD ($) Consolidated Statements of Income - USD REVENUES: Dec. 31, 2018 % of Total revenue Dec. 31, 2017 % of Total revenue Dec. 31, 2016 % of Total revenues (S) ($ in millions, except per share amounts) 12 Months Ended Royalty fees 376,676,000 REVENUES Dec. 31, 2018 % of Total revenue Dec. 31, 2017 % of Total revenue Dec. 31, 2016 % of Total revenues Initial franchise and relicensing fees 36.17% $ 341,745,000 26,072,000 36.31% $ 317,699,000 23,038,000 39.32% 2.45% S Base management fees 2.449 1,140 52,088,000 5.00% $ 40,451,000 806 1,586 5.23% Marketing and reservation system 543,677,000 499,625,000 35,844,000 4.44% 409,120,000 Incentive management fees 50.64% 649 7.51% Total revenues 42,791,000 607 S 25,526,000 OPERATING EXPENSES 1,041,304,000 36,438,000 3.638 425 3,295 2.76% 100.00% | $ 941,297,000 2,388 15.50% 100.00% $ 3.16% 807,909,000 Contract investment amortization 100.00% Net fee revenue (58) (50) 3,580 $ 3,245 -0.26% Selling, general and administrative 170,027,000 2,348 15.24% 14,330,000 165,821,000 7.62% $ 154,720,000 Owned, leased, and other revenue 1,635 Cost reimbursement revenue 7.88% S 3.57% S 1,125 7.30% S 1.38% $ 6,680,000 15,543 534,266,000 51.31% $ 0.71% $ 6,996,000 74.88% S 15,455 75.57% $ S 718,623,000 479,400,000 11,934 50.93% $ 0.87% 77.46% 69.01% $ 651,901,000 459,765,000 20,758 59.26% $ 56.91% 621,481,000 OPERATING COSTS AND EXPENSES 100.00%| $ 20,452 100.00% | $ 15,407 100.00% Impairment of goodwill S Gain on sale of assets, net (4,289,000) 0.41% $ 76.92% 0.00% 6.29% $ 5.90% | $ 901 Operating income 0.01% $ 226 318,474,000 257,000 627,000 Depreciation, amortization, and other 30.77% $ 187,055,000 23.15% General, administrative, and other 229 119 0.77% OTHER INCOME AND EXPENSES, NET: 80.58% $ 289,653,000 927 Merger-related costs and charges 921 159 743 4.82% Interest expense 155 45,908,000 Interest income 4.41% $ 45,039,000 1.78% $ 44,446,000 Reimbursed expenses 0.75% 5.50% 5,778 76.01% S 15,228 386 74.46% | $ 2.51% (7,452,000) 0.72% $ (5,920,000) 11,834 0.14% S 0.63% $ 76.81% Other (gain) loss 1,437,000 (3,229,000) 3,535,000 Total operating expenses -0.44% OPERATING INCOME 18,392 17,948 87.76% $ 13,983 90.76% Equity in net (income) loss of affiliates Total other income and expenses, net 5,323,000 0.34% $ 11.40% $ 0.51% $ 4,546,000 1,504,000 0.48% $ 0.19% (492,000) Gains and other income, net 0.06% 194 12.24% $ 1,424 45,216,000 4.30% $ Interest expense 688 9.24% Income before income taxes 4.34% $ 40,436,000 38,915,000 4.82% S 0.93% $ (340) 3.36% $ 73,258,000 6.24% S (288) 0.03% 249,217,000 Interest income Income taxes 22 56,903,000 16.48% $ 18.34% 0.11% $ 38 (234) Net income 5.46% $ 126,890,000 13.48% $ 41,428,000 Equity in earnings 5.13% S 103 0.19% $ 35 0.23% Basic earnings per share: 216,355,000 20.78% $ 122,327,000 13.00% $ 106,712,000 0.06% 13.21% INCOME BEFORE INCOME TAXES 2,345 Provision for income taxes 11.30% $ 2,982 (438 -2.11% S 14.58% S 1,239 7.45% $ 8.04% Basic earnings per share (in dollars per NET INCOME S 1,907 9.19% S 431) 7.13% S 2.80% 808 5.24% Diluted earnings per sha 3.83 per share (in dollars per $ 2.16 S 1.90 EARNINGS PER SHARE [share) 3.80 2.15 S 1.89 Earnings per share - basic 5.45 Earnings per share - diluted 3.89 5.38 2.78 3.84 2.73