What to write in the interpretation analysis on the statement of financial position and statement of comprehensive income? Please separate the analysis of each financial statement and please give detailed explanation, thank you!

On the Dot Trading Income Statement For the Years Ended December 31 (in millions) 2017 Percent 2016 Percent Net Sales 4,972 100.0% 4,150 100.0% Cost of Good Solds 3,046 61.3% 2,444 58.9% Gross Profit 1,926 38.7% 1,706 41.1% Selling and Administrative Expenses 1,556 31.3% 1,500 36.1% Operating Income 370 7.4% 206 5.0% Interest Expense 88 1.8% 92 2.2% Income Before Income Taxes 282 5.7% 114 2.7% Income Tax Expense 94 1.9% 42 1.0% Net Income P 188 3.8% 72 1.7%On the Dot Trading Statement of Financial Position As of December 31 Assets 2017 Percent 2016 Percent Current Assets Cash P 158,000 4. 7% 84,000 2.5% Short-term Investments 130,000 3.9% 192,000 5.7% Accounts Receivable, Net 240,000 7.1% 200,000 6.0% Merchandise Inventory 500,000 14.8% 530,000 15.8% Total Current Assets 1,028,000 30.5% 1,006,000 30.0% Property, Plant, and Equipment (net) 2,340,000 69.5% 2,350,000 70.0% Total Assets P 3,368,000 100.0% 3,356,000 100.0% Liabilities and Owners Equity Current Liabilities 530,000 15.7% 584,000 17.4% Non-Current Liabilities 800,000 23.8% 840,000 25.0% Total Liabilities 1,330,000 39.5% 1,424,000 42.4% Owner's Equity 2,038,000 60.5% 1,932,000 57.6% Total Liabilities and Owner's Equity P 3,368,000 100.0% 3,356,000 100.0%