A comparative income statement follows for McKenzie Sales Ltd., of Toronto:

McKENZIE SALES LTD.Comparative Income StatementFor the Years Ended June 30, Year 1 and Year 2Year 2Year 1Sales$8,000,000$6,000,000Less: Cost of goods sold4,984,0003,516,000Gross margin3,016,0002,484,000Less: Operating expenses:Selling expenses1,480,0001,092,000Administrative expenses712,000618,000Total expenses2,192,0001,710,000Net operating income824,000774,000Less: Interest expense96,00084,000Net income before taxes$728,000$690,000

Members of the company's board of directors are surprised to see that net income increased by only $38,000 when sales increased by $2,000,000.

Required:

1.Express each year's income statement in common-size percentages.(Round your answer to 1 decimal places.)