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	Year 1
Sales	$	8,050,000		$	6,050,000
Less: Cost of goods sold		5,095,650			3,605,800
Gross margin		2,954,350			2,444,200
Less: Operating expenses:
Selling expenses		1,529,500			1,131,350
Administrative expenses		756,700			726,000
Total expenses		2,286,200			1,857,350
Net operating income		668,150			586,850
Less: Interest expense		136,850			114,950
Net income before taxes	$	531,300		$	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 years income statement in common-size percentages. (Round your answers to 1 decimal place.)