Common$-$Size Income Statements $\backslash$table$[[\backslash$table$[[$TRI$-$DUB COMPANY$],[$Income Statements$],[$Year Ended December $31($$ millions$)]],2020,2019,$Common$-$size income statement for $2019],[$Numerator$,$r I,Denominator,$=,\%],[$Net sales,$$316,985,$$$316,512,$$$,/,$$$,=,\%],[$Operating expenses$],[$Cost of sales,$132,840,137,088,0,/,0,=,\%],[$Selling$,$ general, and administrative expenses,$55,432,56,232,0,/,0,=,\%],[$Research$,$ development, and related expenses,$15,024,15,288,0,/,0,=,\%],[$Gain on sale of businesses,$(3,112),(912),0,/,0,=,\%],[$Total operating expenses,$200,184,207,696,0,/,0,=,\%],[$Operating income,$57,288,49,392,0,/,0,=,\%],[$Other expense $($income$),$ net,$3,600,3,696,0,/,0,=,\%],[$Income before income taxes,$53,688,45,696,0,/,0,=,\%],[$Provision for income taxes,$10,544,9,040,0,/,0,=,\%],[$Income of consolidated group,$43,144,36,656,0,1,0,=,\%],[$Income $($loss$)$ from unconsolidated subsidiaries, net of taxes,$(40),-,0,/,0,=,\%],[$Net income including noncontrolling interest,$$43,104,$$$36,656,0,/,0,=,\%]]$

Following is the income statement for Tri$-$Dub Company. Prepare common$-$size income statements for $2020$ and $2019.$

Note: Use negative signs with your answers when necessary.