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

McKenzie Sales, Ltd. Comparative Income Statement
	This Year			Last Year
Sales	$	7,370,000		$	5,601,200
Cost of goods sold		4,620,000			3,515,000
Gross margin		2,750,000			2,086,200
Selling and administrative expenses:
Selling expenses		1,394,000			1,080,000
Administrative expenses		709,000			613,500
Total expenses		2,103,000			1,693,500
Net operating income		647,000			392,700
Interest expense		97,000			92,000
Net income before taxes	$	550,000		$	300,700

Members of the companys board of directors are surprised to see that net income increased by only $249,300 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).)