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

McKENZIE SALES LTD

. Comparative Income Statement For the Years Ended June 30, Year 1 and Year 2 Year 2 Year 1 Sales $ 8,120,000 $ 6,120,000 Less: Cost of goods sold 5,075,000 3,598,560 Gross margin 3,045,000 2,521,440 Less: Operating expenses: Selling expenses 1,518,440 1,126,080 Administrative expenses 738,920 642,600 Total expenses 2,257,360 1,768,680 Net operating income 787,640 752,760 Less: Interest expense 97,440 85,680 Net income before taxes $ 690,200 $ 667,080

Members of the company's board of directors are surprised to see that net income increased by only $23,120 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.)