Comparative statement data for Douglas Company and Maulder Company, two competitors, appear below. All balance sheet data are as of December 31, 2013, and December 31, 2012.

	Douglas Company		Maulder Company
	2013	2012	2013	2012
Net Sales	$1,549,035		$339,038
Cost of goods sold	1,080,490		241,000
Operating expenses	302,275		79,000
Interest expense	8,980		2,252
Income tax expense	54,500		6,650
Current assets	325,975	$312,410	83,336	$79,467
Plant assets (net)	521,310	500,000	139,728	125,812
Current liabilities	65,325	75,815	35,348	30,281
Long-term liabilities	108,500	90,000	29,620	25,000
Common stock, $10 par	500,000	500,000	120,000	120,000
Retained earnings	173,460	146,595	38,096	29,998

Complete the vertical analysis of the 2013 income statement data for Douglas Company and Maulder Company in columnar form. (Round percentages to 1 decimal place, e.g. 10.5.)