PE 3-10A Vertical analysis

Two income statements for Fortson Company are shown below.

Fortson Company

Income Statements

a

For Years Ended December 31

2012

2011

Fees earned

$425,000

$375,000

Operating expenses

263,500

225,000

Operating income

$161,500

$150,000

a. Prepare a vertical analysis of Fortson Company’s income statements.

b. Does the vertical analysis indicate a favorable or unfavorable trend?