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With the data below, I am unsure of which lines to include on the common-size income statement. Is this the correct line items and order?

EXHIBIT 5
COMMON-SIZE INCOME STATEMENT ON TARGET CORPORATION (TGT)
FOR THE FISCAL YEARS 2010-2014
(dollar amounts in millions)
						Common-Size Percentages
	FY 2010	FY 2011	FY 2012	FY 2013	FY 2014	FY 2010	FY 2011	FY 2012	FY 2013	FY 2014
Net Sales
Sales	$ 65,786	$ 68,466	$ 71,960	$ 71,279	$ 72,618	98%	98%	98%	100%	100%
Credit Card Revenues	$ 1,604	$ 1,399	$ 1,341	$ -	$ -	2%	2%	2%	0%	0%
Total Revenues	$ 67,390	$ 69,865	$ 73,301	$ 71,279	$ 72,618	100%	100%	100%	100%	100%
Cost of Sales	45,725	47,860	50,568	50,039	51,278	68%	69%	69%	70%	71%
Gross Profit	21,665	22,005	22,733	21,240	21,340	32%	31%	31%	30%	29%
Operating Expenses:
Selling, general and admin expenses (SG&A)	13,469	14,032	14,643	14,465	14,676	20%	20%	20%	20%	20%
Credit Card expenses	860	446	467	0	0	1%	1%	1%	0%	0%
Depreciation and amortization	2,084	2,084	2,044	1,996	2,129	3%	3%	3%	3%	3%
Gain on receivables transaction	0	0	(161)	(391)	0	0%	0%	0%	-1%	0%
Interest Income (Expense):
Earnings from continuing operations before interest expense and income taxes	5,252	5,443	5,740	5,170	4,535	8%	8%	8%	7%	6%
Net Interest expense	757	822	684	1,049	882	1%	1%	1%	1%	1%
Earnings from continuing operations before income taxes	4,495	4,621	5,056	4,121	3,653	7%	7%	7%	6%	5%
Provision for income taxes	1,575	1,572	1,741	1,427	1,204	2%	2%	2%	2%	2%
Net Earnings from continuing operations	$ 2,920	$ 3,049	$ 3,315	$ 2,694	$ 2,449	4%	4%	5%	4%	3%
Discontinued operations, net of tax		$ (120)	$ (316)	$ (723)	$ (4,085)	0%	0%	0%	-1%	-6%
Net (loss)/earnings	$ 2,920	$ 2,929	$ 2,999	$ 1,971	$ (1,636)	4%	4%	4%	3%	-2%

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