Common-size percentages are often used to compare the statements of companies of unequal size. The condensed income statements of Companies A and B are given below. Enter in the spaces provided the amounts expressed in common-size percentages.

Company A Company B

Sales $450,000 $525,000

Cost of goods sold $261,000 $210,000

Gross margin $189,000 $315,000

Selling expenses $81,000 $89,250

Administrative expenses $45,000 $52,500

Total operating expenses $126,000 $141,750

Income $63,000 $173,250