a. Gross income = sales - COGS
Pretax = gross income - SG$A expense +operating income + non operating income- interest expense - unusual expense
income taxes = Pretax - net income
income statement   20162015201420132012
sale             5938755355558705270853341
COGS Â Â Â Â Â Â Â Â 2342520651205222141820507
gross earnings  3596234704353483129032834
SG&A EXPENSE Â 2114919835196931872918117
operating income  1481314869156551256114717
non operating income  533  -51      224  595463
interest expense  733   337   192      24490
unusual expense  1677269     -114   301      217
pretax         2774929081314562517229590
income taxes     1743317661197521555218585
Net income      103161142011704962011005
b. Average tax rate = total taxes / total taxable income ( for this calculation we need the tax table for identifying the correct tax brackets for each taxable income falling on it.
                       2016       2015     2014    2013      2012
gross profit margin    0.61%      0.63%  0.63%  0.59%   0.62%
net profit margin     0.17 %     0.21%     0.21%   0.18%    0.21
%
c. is attached
d.income statement  20162015201420132012
sale               100  100  100  100      100
COGS Â Â Â Â Â Â Â Â Â 39.44%37.31%36.73%40.64%38.45%
gross earnings  60.56%62.69%63.27%59.36%61.55%
SG&A EXPENSE Â 35.61%35.83%35.25%35.53%33.96%
operating income  24.94%26.86%28.02%23.83%27.59%
non operating expense  0.90%-0.09%0.40%1.13%0.87%
interest expense  1.23%0.61%0.34%0.46%0.17%
unusual expense  2.82%0.49%-0.20%0.57%0.41%
pretax          46.73%52.54%56.30%47.76%55.47%
income taxes      29.35%31.90%35.35%29.51%34.84%
Net income     17.37%20.63%20.95%18.25%20.63%
Explanation:
gross profit margin = gross profit/ sales
net profit margin = net profit / sales
no c is an attachment