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

McKenzie Sales, Ltd. Comparative Income Statement
	This Year			Last Year
Sales	$	7,380,000		$	5,608,800
Cost of goods sold		4,590,000			3,506,000
Gross margin		2,790,000			2,102,800
Selling and administrative expenses:
Selling expenses		1,372,000			1,078,500
Administrative expenses		706,500			615,000
Total expenses		2,078,500			1,693,500
Net operating income		711,500			409,300
Interest expense		104,000			92,000
Net income before taxes	$	607,500		$	317,300

Members of the companys board of directors are surprised to see that net income increased by only $290,200 when sales increased by $1,771,200.

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).)