Answer:
Target Corporation
Common-Size Income Statement
Year ended:                                                                   January 28, 2012
Sales revenue                                                                       100.0%
Cost of sales                                                                               61.8%
Selling, general and administrative expenses                       18.2%
Depreciation and amortization                                               2.8%
Earnings from continuing operations before interest 
expense and income taxes                                                        18.5%
Net interest expense                                                                1.1%
Earnings from continuing operations before income taxes      17.4%
Provision for income taxes                                                        2%
Net earnings from continuing operations                                15.4%
Every line item in the income statement is divided by the sales revenue.
Explanation:
Fiscal year ended January 28, 2012 
Sales = $77,466 
Net credit card revenues = 1,399 
Cost of sales = 47,860 
Selling, general and administrative expenses = 14,106 
Credit card expenses = 446 
Depreciation and amortization = 2,131 
Earnings before interest expense and income taxes = 14,322 
Net interest expense = 866 
Earnings before income taxes = 13,456 
Provision for income taxes = 1,527 
Net earnings = $11,929