Response to the following problem:
Horizontal analysis (trend Analysis) percentages for Spartan Company's sales, cost of goods sold, ad expenses are listed here:
Horizontal Analysis 2012 2011 2010
Sales 96.2% 104.8% 100.0%
Cost of good sols 01.0 98.0 100.0
Expenses 05.6 95.4 100.0
Explain whether Spartan's net income increased, decreased, or remained unchanged over the 3-year period.