4 exercise and 1 discussion question

Sheet1
                    in millions    2017    2018    2019
                    Retained earnings beginning    1.5    2    2.6
                    Revenues    9.3    12.4    11.8
                    Expenses    6.6    11.2    11
                    Dividends    2.2    0.6    0.6
                    Retained earnings closing    2    2.6    2.8
                    Net income    2.7    1.2    0.8
                    Expense as a percentage of revenue    71%    90%    93%
                    Net income as a precentage of revenue    29%    10%    7%
Sheet2
                    Multi step income statement
                        December 31,2019    December 31, 2020
                    Sales...