Cotton Products, Inc. prepared its income statement containing the information below. Using vertical analysis, what percentages would apply to cost of sales, gross profit, and interest expense, respectively?

Net Sales	$	665,000
Cost of Sales		455,000
Gross Profit		210,000
Operating and Other Expenses		96,500
Interest Expense		40,500
Income Tax Expense		39,500
Net Income	$	33,500

Cost of Sales	Gross Profit	Interest Expense
72.1%	100.0%	18.8%

52.0%

65.1%

42.2%

68.4%

31.6%

6.1%

100.0%

46.2%

8.7%