The condensed income statements through operating income for Apple Inc. and Best Buy Co. Inc. are reproduced below for recent fiscal years (numbers in millions of dollars).

                                                                                         Apple                                              Best Buy

Sales                                                                                $229,234                                          $39,403

Cost of Sales                                                                  (141,048)                                          (29,963)

Gross profit                                                                   $ 88,186                                          $ 9,440

Selling, general and administrative expenses       (15,261)                                            (7,586)

Research and development expenses                    (11,581)                                                   0

Operating expenses                                                     $(26,842)                                          $(7,586)

Operating Income                                                        $ 61,344                                           $ 1,854

Instructions:

Prepare comparative common- sized income statements, rounding percents to 1 decimal place. Interpret the analyses by commenting on comparisons of operating income, operating expenses, gross profit, cost of sales and sales.