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		4,590,000			3,509,500
Gross margin		2,760,000			2,076,500
Selling and administrative expenses:
Selling expenses		1,397,000			1,082,000
Administrative expenses		708,500			617,000
Total expenses		2,105,500			1,699,000
Net operating income		654,500			377,500
Interest expense		105,000			86,000
Net income before taxes	$	549,500		$	291,500

Members of the companys board of directors are surprised to see that net income increased by only $258,000 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).) This Year This Year Sales: Cost of goods sold gross margin selling expense administrative expense net operating income interest expense net income before taxes