Express the Following Income Statement Information in Common-Size Percents and in Trend

Express the following income statement information in common-size percents and in trend percents using 2013 as the base year.
$$\begin{array} { | l | c | c | c | c | } \hline & & & { \text { Corminori-Size Percents } } & { \text { Trend Percerts } } \\\hline & 2013 & 2014 & \begin{array}{l|l}2013 & 2014\end{array}& \begin{array}{l|l}2013 & 2014\end{array} \\\hline \text { Sales } & \$ 460,000 & \$ 540,000 & \begin{array}{l|l} & \end{array}&\begin{array}{l|l} & \end{array} \\\hline \begin{array} { l } \text {Cost of goods } \text { sold }\end{array} & \underline { 240,000 } & \underline { 290,000 } &\begin{array}{l|l} & \end{array} &\begin{array}{l|l} & \end{array} \\\hline \text { Gross profit } & \$ 220,000 & \$ 250,000 &\begin{array}{l|l} & \end{array} & \begin{array}{l|l} & \end{array}\\\hline\end{array}$$