A comparative income statement is given below for McKenzie Sales, Ltd., of Toronto:

McKenzie Sales, Ltd. Comparative Income Statement
	This Year			Last Year
Sales	$	7,320,000		$	5,563,200
Cost of goods sold		4,770,000			3,509,500
Gross margin		2,550,000			2,053,700
Selling and administrative expenses:
Selling expenses		1,395,000			1,081,000
Administrative expenses		709,000			617,500
Total expenses		2,104,000			1,698,500
Net operating income		446,000			355,200
Interest expense		100,000			88,000
Net income before taxes	$	346,000		$	267,200

Members of the companys board of directors are surprised to see that net income increased by only $78,800 when sales increased by $1,756,800.

Required:

1. Express each year's income statement in common-size percentages. (Round your percentage answers to 1 decimal place (i.e., 0.1234 should be entered as 12.3).)