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		4,750,000			3,511,000
Gross margin		2,560,000			2,044,600
Selling and administrative expenses:
Selling expenses		1,383,000			1,072,500
Administrative expenses		712,000			618,000
Total expenses		2,095,000			1,690,500
Net operating income		465,000			354,100
Interest expense		99,000			86,000
Net income before taxes	$	366,000		$	268,100

Members of the companys board of directors are surprised to see that net income increased by only $97,900 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).)