Revenue and expense data for Bluestem Company are as follows: 
(a)Prepare a comparative income statement, with vertical analysis, stating each item for both years as a percent of sales.(b)Comment upon significant changes disclosed by the comparative income statement.Round percentages to one decimal place.
Definitions:
Collective Agreement
A written contract negotiated between an employer and a labor union that outlines terms of employment, wages, and working conditions for the employees involved.
Common Law
A legal system based on custom and court rulings rather than written codes; it underpins the legal systems in the United Kingdom, the United States, and other countries formerly part of the British Empire.
Unionized Situation
A workplace or organization where employees are represented by a labor union for the purpose of negotiating terms and conditions of employment.
Suspending
Temporarily halting or delaying an activity, process, or privilege, often until specific conditions are met.
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