Exercise 12-5 Leslie?s Burgers operates and franchises fast-food restaurants specializing in grilled hamburgers and chicken sandwiches. The 2012 and 2013 income statements are as follows (in $000s):

Year Ended
December 31, 2013	December 31, 2012
Total revenues	$41,091	$40,363
Expenses
Cost of restaurant sales	11,142	11,092
Restaurant operating expenses	16,916	16,744
General and administrative	6,828	5,283
Advertising	2,553	2,669
Depreciation and amortization	2,220	2,120
Impairment of long-lived assets	1,000	0
Total expenses	40,659	37,908
Operating income	$432	$2,455

(a) Prepare a common-size analysis of this section of Leslie?s Burgers? income statement. Your answers may not add perfectly due to rounding.(Round answers to 1 decimal place, e.g. 50.2%.)