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

McKenzie Sales, Ltd. Comparative Income Statement
	This Year			Last Year
Sales	$	7,380,000		$	5,608,800
Cost of goods sold		4,650,000			3,512,000
Gross margin		2,730,000			2,096,800
Selling and administrative expenses:
Selling expenses		1,400,000			1,075,000
Administrative expenses		708,500			613,500
Total expenses		2,108,500			1,688,500
Net operating income		621,500			408,300
Interest expense		105,000			91,000
Net income before taxes	$	516,500		$	317,300

Members of the companys board of directors are surprised to see that net income increased by only $199,200 when sales increased by $1,771,200.

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).)