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		4,710,000			3,510,000
Gross margin		2,610,000			2,053,200
Selling and administrative expenses:
Selling expenses		1,385,000			1,076,500
Administrative expenses		709,500			610,000
Total expenses		2,094,500			1,686,500
Net operating income		515,500			366,700
Interest expense		97,000			93,000
Net income before taxes	$	418,500		$	273,700

Members of the companys board of directors are surprised to see that net income increased by only $144,800 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).)