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

McKenzie Sales, Limited

Comparative Income Statement

This Year Last Year

Sales $ $7,310,000$ $ $5,555,600$

Cost of goods sold $4,670,0003,510,000$

Gross margin $2,640,0002,045,600$

Selling and administrative expenses:

Selling expenses $1,385,0001,080,000$

Administrative expenses $711,000610,500$

Total expenses $2,096,0001,690,500$

Net operating income $544,000355,100$

Interest expense $98,00094,000$

Net income before taxes $ $446,000$ $ $261,100$

Members of the company$$s board of directors are surprised to see that net income increased by only $$184,900$ when sales increased by $$1,754,400.$

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 $12\mathrm{.}3).)$