Looking for Figure 3, 4, 5, 6, we believe using each division’s common-size income statement provides useful data for evaluating the potential for misstatements. The common size income statement shows all the number to the percent of the common base- net sales. It's easier to identify if there is any decrease or increase on each account from the percentage change. We will expect some accounts change range rate because of economic inflation or other operating conditions, such as salaries or cost of sales. So the inconspicuous percentage of those accounts wouldn't be misstatements. However, if the percentage change for some accounts does not meet our range, then we need to review the details of this account and find supporting evidence. And each division’s income statement in Figures 4, 5, 6, give us more detailed information. That not only helps to decrease the potential misstatement of the main common size income statement but also shows more specific percentage change for each division. For example, we only know the percentage of the cost of sales increase an average of 1% every year in Figure 3. However, we can know the exact change difference in Figure 4, 5, 6. Like the cost of sales in machine-tech division decreased by 0.22% in 2016. And we can focus on what happened on that.