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A comparative income statement is given below for McKenzie Sales, Ltd., of Toronto: Last Year $5,578,400 3,510,000 2,068,400 McKenzie Sales, Ltd. Comparative Income Statement This Year Sales $7,340,000 Cost of goods sold 4,700,000 Gross margin 2,640,000 Selling and administrative expenses: Selling expenses 1,391,000 Administrative expenses 707,000 Total expenses 2,098,000 Net operating income 542,000 Interest expense 101,000 Net income before taxes $ 441,000 1,079,000 608,500 1,687,500 380,900 93,000 $ 287,900 Members of the company's board of directors are surprised to see that net income increased by only $153,100 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).) This Year Last Year Sales % % % % 0.0 % 0.0 % Cost of goods sold Gross margin Selling and administrative expenses: Selling expenses Administrative expenses Total selling and administrative expenses Net operating income % % % % 0.0 % 0.0 % 0.0 % 0.0 % Interest expense % % Net income before taxes 0.0 % 0.0 %