Compute common-size percentages for a company's comparative income statements for the two years provided. Compute these to the nearest tenth of one percent. This year Last year Money ($) Percent Money ($) Percent Sales 740,000 625,000 Cost of goods sold 560,000 290,800 Gross profit 180,000 334,200 Selling, general, and administrative expenses 128,200 218,500 Pre-tax income 51,800 115,700 Provision for income tax 12,950 28,925 Net income 38,850 86,775.