The following data (in millions of dollars) were adapted from the January 31, 2001 and 2000 financial statements of Kmart Corporation:

For year ending

2001

2000

Sales

$37,028

$35,925

Cost of sales

29,658

28,111

Selling, general, and administrative expenses

7,415

6,514

1. Prepare a horizontal analysis income statement for Kmart Corporation that includes gross profit and operating income before taxes. Round to one decimal place.

2. Comment on the results of your horizontal analysis of Kmart.