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

McKenzie Sales, Limited

Comparative Income Statement

This Year Last Year

Sales $ $7,340,000$ $ $5,578,400$

Cost of goods sold $4,680,0003,508,000$

Gross margin $2,660,0002,070,400$

Selling and administrative expenses:

Selling expenses $1,380,0001,079,500$

Administrative expenses $708,000610,500$

Total expenses $2,088,0001,690,000$

Net operating income $572,000380,400$

Interest expense $104,00088,000$

Net income before taxes $ $468,000$ $ $292,400$

Members of the company$$s board of directors are surprised to see that net income increased by only $$175,600$ when sales increased by $$1,761,600.$

Required:

$1.$ Express each year's income statement in common$-$size percentages. $($Round your percentage answers to $1$ decimal place $($i$.$e$.,0\mathrm{.}1234$ should be entered as $12\mathrm{.}3).)$