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		4,750,000			3,514,000
Gross margin		2,600,000			2,072,000
Selling and administrative expenses:
Selling expenses		1,394,000			1,077,000
Administrative expenses		709,500			614,000
Total expenses		2,103,500			1,691,000
Net operating income		496,500			381,000
Interest expense		103,000			84,000
Net income before taxes	$	393,500		$	297,000

Members of the companys board of directors are surprised to see that net income increased by only $96,500 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).)