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

McKenzie Sales, Ltd. Comparative Income Statement
	This Year			Last Year
Sales	$	7,330,000		$	5,570,800
Cost of goods sold		4,610,000			3,507,500
Gross margin		2,720,000			2,063,300
Selling and administrative expenses:
Selling expenses		1,399,000			1,081,000
Administrative expenses		708,000			613,500
Total expenses		2,107,000			1,694,500
Net operating income		613,000			368,800
Interest expense		99,000			85,000
Net income before taxes	$	514,000		$	283,800

Members of the companys board of directors are surprised to see that net income increased by only $230,200 when sales increased by $1,759,200.

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).)