Common-Size Income Statements Consider the following income statement data from the Ross Company: 2013 2012 Sales revenue $528,000 $453,000 Cost of goods sold 336,000 279,000 Selling expenses 105,000 99,000 Administrative expenses 63,000 57,000 Income tax expense 7,800 5,400 Prepare common-size income statements for each year. Note: Round answers to one decimal place (ex: 0.2345 = 23.5%).