Common-size income statements and financial revenue

I am to create a common-size income statement for Ford Motor Co.  My textbook says that in a common-size statement, you set total sales as the denominator and all other sources of income as a percentage of that number.  However, for a company like Ford, there is "financial service revenue" in addition to the automotive sales and revenue, to make up the total revenue on the income statement.

My question is, do I include the financial service revenue in the 100%, so that automotive sales and revenue would make up 85% and the financial revenue 15% of total sales?  OR do I only include the automotive sales and revenue for the 100%, so that the Total Revenue is more than 100%?

Attached file(s):

Ford.xls  View File