Horizontal analysis
Two income statements for Fuller Company are shown on the following page
| Fuller Company Income Statements For Years Ended December 31 | ||
| 2014 | 2013 | |
| Fees earned | $680,000 | $850,000 |
| Operating expenses | 541,875 | 637,500 |
| Net income | $138,125 | $212,500 |
Prepare a horizontal analysis of Fuller Company’s income statements.
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