The Following Is a Summary of Information Presented on the Income

The following is a summary of information presented on the income statements of Haley Publications and Johnston Publications for December 31, 2007.
$$\begin{array} { | l | r | r | r | r | } \hline & \begin{array} { r } \text { Haley } \\\text { Publications }\end{array} & & \begin{array} { r } \text { Johnston } \\\text { Publications }\end{array} & \\\hline \text { Account } & 2007 & \% & 2007 & \% \\\hline \text { Net sales revenue } & \$ 487,000 & 100.00 \% & \$ 500,000 & 100.00 \% \\\hline \text { Cost of goods sold } & 400,000 & 82.14 \% & \underline { 395,000 } & 79.00 \% \\\hline \text { Gross profit } & 87,000 & 17.86 \% & 105,000 & 21.00 \% \\\hline \text { Selling and general expenses } & 30,000 & 6.16 \% & \underline { 50,000 } & 10.00 \% \\\hline \text { Income from operations } & 57,000 & 11.70 \% & 55,000 & 11.00 \% \\\hline \text { Income tax expense } & 17,100 & 3.51 \% & \underline { 16,500 } & 3.30 \% \\\hline \text { Net income } & \$ 39,900 & 8.19 \% & \underline { \$ 38,500 } & 7.70 \% \\\hline\end{array}$$ Which company has the better relationship between net income and net sales revenue?

A) Johnston Company has the better relationship between net income and net sales revenue.
B) Haley Company has the better relationship net income and net sales revenue.
C) The companies have the same relationship between net income and net sales revenue.
D) It is impossible to determine which company has the better relationship between net income and net sales revenue using the information presented.