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

McKenzie Sales, Limited Comparative Income Statement
	This Year	Last Year
Sales	$ 7,360,000	$ 5,593,600
Cost of goods sold	4,740,000	3,513,000
Gross margin	2,620,000	2,080,600
Selling and administrative expenses:
Selling expenses	1,383,000	1,077,500
Administrative expenses	703,000	611,500
Total expenses	2,086,000	1,689,000
Net operating income	534,000	391,600
Interest expense	106,000	88,000
Net income before taxes	$ 428,000	$ 303,600

Members of the companys board of directors are surprised to see that net income increased by only $124,400 when sales increased by $1,766,400.

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).)