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

McKenzie Sales, Ltd. Comparative Income Statement
	This Year			Last Year
Sales	$	7,360,000		$	5,593,600
Cost of goods sold		4,650,000			3,506,000
Gross margin		2,710,000			2,087,600
Selling and administrative expenses:
Selling expenses		1,377,000			1,074,500
Administrative expenses		703,500			616,500
Total expenses		2,080,500			1,691,000
Net operating income		629,500			396,600
Interest expense		96,000			89,000
Net income before taxes	$	533,500		$	307,600

Members of the companys board of directors are surprised to see that net income increased by only $225,900 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).)