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

McKenzie Sales, Ltd. Comparative Income Statement
	This Year			Last Year
Sales	$	7,320,000		$	5,563,200
Cost of goods sold		4,770,000			3,516,000
Gross margin		2,550,000			2,047,200
Selling and administrative expenses:
Selling expenses		1,387,000			1,081,500
Administrative expenses		706,500			617,500
Total expenses		2,093,500			1,699,000
Net operating income		456,500			348,200
Interest expense		98,000			89,000
Net income before taxes	$	358,500		$	259,200

Members of the companys board of directors are surprised to see that net income increased by only $99,300 when sales increased by $1,756,800.

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).)