Express the following comparative income statements in common-size percents. (Round your percentage answers to 1 decimal place.)

GOMEZ CORPORATION
Comparative Income Statements
For Years Ended December 31
	Current Year		Prior Year
	$	%	$	%
Sales	$725,000		$665,000
Cost of goods sold	562,700		280,000
Gross profit	162,300		385,000
Operating expenses	128,000		261,200
Net income	$34,300		$123,800