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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.% 104.8% 100.0%
Cost of goods sold 101.0 98.0 100.0
Expenses 105.6 95.4 100.0
describe whether Spartan's net income increased, decreased, or remained unchanged over the 3-year period. Small Essay cannot figure out how to do this one.

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