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

McKenzie Sales, Ltd. Comparative Income Statement
	This Year			Last Year
Sales	$	7,350,000		$	5,586,000
Cost of goods sold		4,740,000			3,515,500
Gross margin		2,610,000			2,070,500
Selling and administrative expenses:
Selling expenses		1,383,000			1,075,000
Administrative expenses		703,000			612,000
Total expenses		2,086,000			1,687,000
Net operating income		524,000			383,500
Interest expense		99,000			88,000
Net income before taxes	$	425,000		$	295,500

Members of the companys board of directors are surprised to see that net income increased by only $129,500 when sales increased by $1,764,000.

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).)