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

Members of the company's board of directors are surprised to see that net income increased by only $$196,500$ when sales increased by $$1,764,000.$

Required:

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 $12\mathrm{.}3$