Revenue and expense data for Rogan Technologies Co. are as follows:
![](https://www.solutioninn.com/images3/46-B-A-F-S%20(37).PNG)
(a) Prepare an income statement in comparative form, stating each item for both 2010 and 2009 as a percent of sales. Round to one decimal place.
(b) Comment on the significant changes disclosed by the comparative income statement.