FINDLAY, Ohio (Feb. 7)—Cooper Tire & Rubber Co.'s showed a big gain in fourth quarter net income despite lower sales, but suffered an 81-percent decline in profits on higher sales for the year. The company reported net income of $15.7 million on sales of $776.6 million for the quarter. That compares with net income of $6.3 million on revenue of $819.8 million during the last quarter of 2000. For the year, Cooper had net earnings of $18.2 million on sales of $3.2 billion, vs. net income of $96.7 million on sales of $3.5 billion the previous year. Sales for Cooper's tire operations were $421 million in the fourth quarter compared to its record sales of $465 million in 2000.