Here are the comparative income statements of Blevins Corporation.

BLEVINS CORPORATION
Comparative Income Statements
For the Years Ended December 31

2012

2011

Net sales

$598,000

$500,000

Cost of goods sold

477,000

420,000

Gross profit

$121,000

$ 80,000

Operating expenses

80,000

44,000

Net income

$ 41,000

$ 36,000

Instructions

(a) Prepare a horizontal analysis of the income statement data for Blevins Corporation, using 2011 as a base. (Show the amounts of increase or decrease.)

(b) Prepare a vertical analysis of the income statement data for Blevins Corporation for both years.