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

McKenzie Sales, Ltd. Comparative Income Statement
	This Year			Last Year
Sales	$	7,400,000		$	5,624,000
Cost of goods sold		4,690,000			3,507,500
Gross margin		2,710,000			2,116,500
Selling and administrative expenses:
Selling expenses		1,399,000			1,075,000
Administrative expenses		705,000			611,500
Total expenses		2,104,000			1,686,500
Net operating income		606,000			430,000
Interest expense		106,000			85,000
Net income before taxes	$	500,000		$	345,000

Members of the companys board of directors are surprised to see that net income increased by only $155,000 when sales increased by $1,776,000.

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).)