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

Members of the company's board of directors are surprised to see that net income increased by only $$234,600$ when sales increased by $$1,761,600.$

Required:

Express each year's income statement in common$-$size percentages. $($Round your percentage answers to $1$ decimal place $($i$.$e$.,0\mathrm{.}1234$ should be entered as $12\mathrm{.}3).)$

$\backslash$table$[[,$This Year,Last Year,$],[$Sales$,,\%,,],[$Cost of goods sold,,$\%,,\%$