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	4,680,000	3,507,000
Gross margin	2,680,000	2,086,600
Selling and administrative expenses:
Selling expenses	1,387,000	1,082,000
Administrative expenses	703,500	613,500
Total expenses	2,090,500	1,695,500
Net operating income	589,500	391,100
Interest expense	97,000	90,000
Net income before taxes	$ 492,500	$ 301,100

Members of the companys board of directors are surprised to see that net income increased by only $191,400 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).)