Following Is a Comparative Income Statement for Chui Corporation:
$\begin{array} { l r r } & 2017 & 2016 \\\text { Net sales } & \$ 122,000 & \$ 120,000\end{array}$

Following is a comparative income statement for Chui Corporation:
Chui Corporation
Comparative Income Statement
For the Years Ended December 31, 2017 and 2016 $\begin{array} { l r r } & 2017 & 2016 \\\text { Net sales } & \$ 122,000 & \$ 120,000\end{array}$ Expenses:
$\begin{array}{lrr}\text { Cost of goods sold } & 62,000 & 57,000 \\\text { Selling and general expenses } & 20,000 & 12,000 \\\text { Interest expense } & 12,000 & 14,000 \\\text { Income tax expense } & 6,000 & 7,000 \\\text { Total expenses }&100,000&90,000\\\text { Net income }&\$22,000&\$30,000\end{array}$ a_Prepare a horizontal analysis of Chui income statement.
b_What positive/negative changes do you see that may have contributed to the $8,000 decrease in net income?