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

McKenzie Sales, Limited Comparative Income Statement
	This Year	Last Year
Sales	$ 7,390,000	$ 5,616,400
Cost of goods sold	4,650,000	3,510,000
Gross margin	2,740,000	2,106,400
Selling and administrative expenses:
Selling expenses	1,385,000	1,077,000
Administrative expenses	706,000	617,500
Total expenses	2,091,000	1,694,500
Net operating income	649,000	411,900
Interest expense	99,000	92,000
Net income before taxes	$ 550,000	$ 319,900

Members of the companys board of directors are surprised to see that net income increased by only $230,100 when sales increased by $1,773,600.

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).)