Chipotle Mexican Grill began with a single location in 1993 and now operates more than 2,450 restaurants. Adapted versions of the company's income statements (in $000s) are as follows:

2017 2016

Revenue $4,476,412 $3,904,384

Restaurant operating costs

Food, beverage, and packaging 1,535,428 1,365,580

Labor 1,205,992 1,105,001

Occupancy 327,132 293,636

Other operating costs 651,644 641,953

General and administrative expenses 296,388 276,240

Depreciation and amortization 163,348 146,368

Pre-opening costs 12,341 17,162

Loss on disposal of assets 13,345 23,877

Total operating expenses 4,205,618 3,869,817

Income from operations 270,794 34,567

Interest and other income net 4,949 4,172

Income before income taxes 275,743 38,739

Provision for income taxes 99,490 15,801

Net income $176,253 $22,938

Make a common-size income statement for each year. (Round answers to 1 decimal place, e.g. 50.1%.)

2017 2016

Revenue

Restaurant operating costs

Food, beverage, and packaging

Labor

Occupancy

Other operating costs

General and administrative expenses

Depreciation and amortization

Pre-opening costs

Loss on disposal of assets

Total operating expenses

Income from operations

Interest and other income (expense), net

Income before income taxes

Provision for income taxes

Net income