A comparative income statement is given below for McKenzle Sales, Limited, of Toronto: Members of the company's board of directors are surprised to see that net income increased by only $185,100 when sales increased by $1,761,600. 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).)