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		4,730,000			3,507,000
Gross margin		2,620,000			2,079,000
Selling and administrative expenses:
Selling expenses		1,375,000			1,079,500
Administrative expenses		706,000			615,000
Total expenses		2,081,000			1,694,500
Net operating income		539,000			384,500
Interest expense		99,000			89,000
Net income before taxes	$	440,000		$	295,500

Members of the companys board of directors are surprised to see that net income increased by only $144,500 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).)