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

McKenzie Sales, Ltd. Comparative Income Statement
	This Year			Last Year
Sales	$	7,340,000		$	5,578,400
Cost of goods sold		4,740,000			3,508,000
Gross margin		2,600,000			2,070,400
Selling and administrative expenses:
Selling expenses		1,399,000			1,079,500
Administrative expenses		707,000			609,000
Total expenses		2,106,000			1,688,500
Net operating income		494,000			381,900
Interest expense		105,000			93,000
Net income before taxes	$	389,000		$	288,900

Members of the companys board of directors are surprised to see that net income increased by only $100,100 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., 0.1234 should be entered as 12.3).)