Consider the following income statement data from the Ross Company:

	2013	2012
Sales revenue	$525,000	$450,000
Cost of goods sold	336,000	279,000
Selling expenses	106,000	100,000
Administrative expenses	61,000	55,000
Income tax expense	8,800	6,400

Prepare common-size income statements for each year. Round percentages to one decimal point.