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

McKenzie Sales, Ltd. Comparative Income Statement
	This Year			Last Year
Sales	$	7,390,000		$	5,616,400
Cost of goods sold		4,630,000			3,508,000
Gross margin		2,760,000			2,108,400
Selling and administrative expenses:
Selling expenses		1,377,000			1,082,000
Administrative expenses		711,500			608,500
Total expenses		2,088,500			1,690,500
Net operating income		671,500			417,900
Interest expense		100,000			85,000
Net income before taxes	$	571,500		$	332,900

Members of the companys board of directors are surprised to see that net income increased by only $238,600 when sales increased by $1,773,600.

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).)

	This Year		Last Year
Sales	100.0	%	100.0	%
Cost of goods sold		%		%
Gross margin	100.0	%	100.0	%
Selling and administrative expenses:
Selling expenses		%		%
Administrative expenses		%		%
Total selling and administrative expenses	0.0	%	0.0	%
Net operating income	100.0	%	100.0	%
Interest expense		%		%
Net income before taxes	100.0	%	100.0	%