Can you please calculate the second part in percentage form.

The calculation shown in column G and H is for 1st part and column I and J is for second part Annual Income Statements (Values in Millions) For the year ended December 31, 2015 December 31, 2014 16 Sales $178,909 $187,510 17 Cost of goods sold 109,701 111,631 18 Selling, general, and a 12,356 12,900 19 Other tax expense 33,572 33,377 20 Depreciation and amc 12,103 7,944 21 Other income (add to 3,147 3,323 22 Interest expense 398 293 23 Income tax rate (aver: 35.32% 37.95% 24 Dividends paid per sh $1.13 $0.91 25 Basic EPS from total o $1.34 $2.25 Annual Income Statement Values in M ons) 2015 -G16 -GZ -G76-677 76-H77 GIB -19 -G78679-680 76 Sales 77 Cost of Sales 78 Gross Operating Profit 79 Selling, General & Admin Expense 80 Other Taxes 81 EBITDA 82 Depreciation & Amortization 83 EBIT 84 Other Income,Net 85 Earnings Before Interest and Taxes 86 Interest Expense 87 Earnings Before Taxes 88 Income Taxes 89 Net Income Available to common 19 -H78H79-HSO -120 H81-82 2015 676/$G$76 -G77/56576 G78/$G$76 -G29/56576 -G80/SG576 -681/56576 -682/$G$75 -683/SG$76 -684/SG576 GAS/S6576 -G86/56576 -687/56$76 Common Size 2014 -H76/SH$76 -H77/SH$75 -H78/SH$76 -H79/SHS76 -H80/SH$76 H81/SH$75 -H82/SH$75 -H83/SH$76 -H84/SH576 -H8S/SH$76 -H86/SH$75 -H87/SH$76 681.682 -621 -G85.84 SH -HS-M86 -G85-G86 -G8762 -687-GRS 123 -57-RS -G89/SG576 -H89/SH576 91 Dividends per share 92 EPS -G24 -G25