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Using the Following Operating Data for Complex Corporation Prepare a Schedule

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Using the following operating data for Complex Corporation prepare a schedule showing a vertical analysis for 2017. 20172016 Net sales $360,000$320,000 Cost of goods sold 210,000180,000 Operating expenses 112,000100,000 Net income 38,00040,000\begin{array}{lrr}&2017&2016\\\text { Net sales } & \$ 360,000 & \$ 320,000 \\\text { Cost of goods sold } & 210,000 & 180,000 \\\text { Operating expenses } & 112,000 & 100,000 \\\text { Net income } & 38,000 & 40,000\end{array}

Manage negativism and promote positive behavior in toddlers.
Recognize and encourage developmental milestones, including social, cognitive, and motor skills.
Understand the psychosocial developmental tasks and challenges of toddlerhood, including autonomy and ritualistic behaviors.
Provide guidance on dealing with common toddler behaviors, such as sibling rivalry, negativism, and temper tantrums.

Definitions:

Professional

A person engaged in a specified activity as one's main occupation rather than as an amateur.

Negligent

Failing to exercise the care that a reasonably prudent person would exhibit under similar circumstances.

Foreseen Users

Individuals who are reasonably anticipated to use a product or service, considered by manufacturers and service providers in liability assessments.

Near Privity

A legal doctrine that expands the scope of who can sue for breach of contract to include parties with a close enough relationship to the transaction, though not directly involved.

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