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Question 1: Vertical analysis (common-size) percentages for Baker Company's sales revenue, cost of goods sold, and expenses are as follows. Did Baker's net income as a percent of sales increase, decrease, or remain unchanged over the 3-year period? Provide numerical support.
Vertical Analysis 2018 2017 2016
Sales revenue 100.0% 100.0% 100.0%
Cost of goods sold 60.0 63.9 65.0
Expenses 26.0 26.6 27.5
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