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Horizontal analysis (trend analysis) percentages for Spartan Company’s sales, cost of goods sold, and expenses are listed here. Horizontal Analysis 2012 2011 2010 Sales 96.2 % 104.8 % 100.0 % Cost of goods sold 101.0 98.0 100.0 Expenses 105.6 95.4 100.0 Explain whether Spartan’s net income increased, decreased, or remained unchanged over the 3-year period

Horizontal analysis (trend analysis) percentages for Spartan Company’s sales, cost of goods sold, and expenses are listed here. Horizontal Analysis

2012 2011 2010 Sales 96.2 % 104.8 % 100.0 % Cost of goods sold 101.0 98.0 100.0 Expenses 105.6 95.4 100.0 Explain whether Spartan’s net income increased, decreased, or remained unchanged over the 3-year period

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