Data for Martin Corp and Tortoize Inc. as follows: 
Prepare a comparative common-size income statement for Martin Corp and Tortoize Inc. for the year ending December 31, 2016. Round off the percentages to two decimal places. Use a multiple step format for the income statement.
Definitions:
Principle Of Closure
A psychological tendency to perceive a complete image even when the sensory information is incomplete, based on our brain's preference for simplicity and continuity.
Neon Sign
A lighting display made of glass tubes that have been filled with a gas and bent into the shape of letters or decorative designs, which emit light when electrified.
Perceive Complete
The ability or tendency to see something as fully formed or entirely comprehensible, often filled in by the mind's understanding.
Relative Motion
The concept that the motion of an object is always determined relative to some other object.
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