Blackstone Company provided the following income statements for its first 3 years of operation:

	Year 1		Year 2		Year 3
Sales	$1,000		$1,400		$1,300
Cost of goods sold	(500)		(800)		(1,000)
Gross margin	500		600		300
Operating expenses	(200)		(200)		(300)
Net income	$300		$400		$0

Using Year 1 as the base period, calculate the common-size percentage for Year 3 sales.

a.130%

b.104%

c.116%

d.155%