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

McKenzie Sales, Ltd. Comparative Income Statement
	This Year			Last Year
Sales	$	7,310,000		$	5,555,600
Cost of goods sold		4,770,000			3,508,000
Gross margin		2,540,000			2,047,600
Selling and administrative expenses:
Selling expenses		1,395,000			1,075,500
Administrative expenses		704,000			615,500
Total expenses		2,099,000			1,691,000
Net operating income		441,000			356,600
Interest expense		96,000			88,000
Net income before taxes	$	345,000		$	268,600

Members of the companys board of directors are surprised to see that net income increased by only $76,400 when sales increased by $1,754,400.

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).)