the comparative statements of carla vista company are presented here. carla vista company income statements for the years ended december 31 2025 2024 net sales $1,808,400 $1,680,000 cost of goods sold 1,007,000 965,760 gross profit 801,400 714,240 selling and administrative expenses 480,000 459,840 income from operations 321,400 254,400 other expenses and losses interest expense 21,120 19,200 income before income taxes 300,280 235,200 income tax expense 90,084 70,560