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

McKenzie Sales, Limited Comparative Income Statement
	This Year	Last Year
Sales	$ 7,370,000	$ 5,601,200
Cost of goods sold	4,700,000	3,509,500
Gross margin	2,670,000	2,091,700
Selling and administrative expenses:
Selling expenses	1,388,000	1,072,000
Administrative expenses	709,000	618,000
Total expenses	2,097,000	1,690,000
Net operating income	573,000	401,700
Interest expense	101,000	92,000
Net income before taxes	$ 472,000	$ 309,700

Members of the companys board of directors are surprised to see that net income increased by only $162,300 when sales increased by $1,768,800.

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).)