cullumber burgers operates and franchises fat food restauarants specializing in grilled hamburgers and chicken sandwiches. the 2018 and 2019 income statements are as follows(in $000s):

Year ended Year ended

December 31, 2019 December 31, 2018

Total Revenues $36,000 $37,000

Expenses

Cost of restaurant sales 9,360 10,915

Restaurant operating expenses 14,256 14,689

general and adminstrative 5,292 5,106

Advertising 1,908 2,368

depreciation and amortization 1,440 1,776

Impairment of long lived assets 720 0

Total expenses 32,976 34,854

operating income $3,024 $2,416

Prepare a common size analysis of this section of cullumber burgers income statement. your answers may not add perfectly due to rounding(round answers to 1decimal place eg., 50.2%)