A comparative Income statement follows for Martine Ltd. of Montreal: MARTINE LTD. Comparative Income Statement For the Years Ended October 31, Year 1 and Year 2 Year 2 Sales Less: Cost of goods sold Gross margin Less: Operating expenses: Selling expenses Administrative expenses Total expenses Net operating income Less: Interest expense Net income before taxes. $ 8,050,000 5,095,650 2,954,350 1,529,500 756,700 Year 1 $6,050,000 3,605,800 2,444,200 2,286,200 668,150 136,850 $ 531,300 $ 1,131,350 726,000 1,857,350 586,850 114,950 471,900 Members of the company's board of directors are surprised to see that net income increased by only $59,400 when sales increased by $2,000,000. Required: 1. Express each year's income statement in common-size percentages. (Round your answers to 1 decimal place.)