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 4,690,000 3,513,500 Gross margin 2,630,000 2,049,700 Selling and administrative expenses: Selling expenses 1,399,000 1,073,500 Administrative expenses 707,500 610,000 Total expenses 2,106,500 1,683,500 Net operating income 523,500 366,200 Interest expense 105,000 89,000 Net income before taxes $ 418,500 $ 277,200 This Year Last Year Sales % % Cost of goods sold % % Gross margin 0.0 % 0.0 % Selling and administrative expenses: Selling expenses % % Administrative expenses % % Total selling and administrative expenses 0.0 % 0.0 % Net operating income 0.0 % 0.0 % Interest expense % % Net income before taxes 0.0 % 0.0 % Members of the companys board of directors are surprised to see that net income increased by only $141,300 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).)