Data for Martin Corp and Tortoize Inc Prepare a Comparative Common-Size Income Statement for Martin Corp and

Data for Martin Corp and Tortoize Inc. as follows:
$$\begin{array} { | l | r | r | } \hline & \text { Martin } & \text { Tortoize } \\\hline \text { Net Sales } & \$ 25,000 & \$ 32,500 \\\hline \text { Cost of Goods Sold } & 18,500 & 22,360 \\\hline \text { Other Expenses } & 2,150 & 5,000 \\\hline \text { Net Income } & \$ 4,350 & \$ 5,140 \\\hline\end{array}$$ Prepare a comparative common-size income statement for Martin Corp and Tortoize Inc. for the year ending December 31, 2016. Round off the percentages to two decimal places. Use a multiple step format for the income statement.