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

McKenzie Sales,Limited Comparative Income Statement
	This Year	Last Year
Sales	$ 8,000,000	$ 6,000,000
Cost of goods sold	4,984,000	3,516,000
Gross margin	3,016,000	2,484,000
Selling and administrative expenses:
Selling expenses	1,480,000	1,092,000
Administrative expenses	712,000	618,000
Total expenses	2,192,000	1,710,000
Net operating income	824,000	774,000
Interest expense	96,000	84,000
Net income before taxes	$ 728,000	$ 690,000

Members of the companys board of directors are surprised to see that net income increased by only $38,000 when sales increased by $2,000,000.

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).)