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

McKenzie Sales, Limited Comparative Income Statement
	This Year	Last Year
Sales	$ 7,370,000	$ 5,601,200
Cost of goods sold	4,690,000	3,506,500
Gross margin	2,680,000	2,094,700
Selling and administrative expenses:
Selling expenses	1,386,000	1,076,000
Administrative expenses	709,500	613,000
Total expenses	2,095,500	1,689,000
Net operating income	584,500	405,700
Interest expense	105,000	88,000
Net income before taxes	$ 479,500	$ 317,700

Members of the companys board of directors are surprised to see that net income increased by only $161,800 when sales increased by $1,768,800.

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).)