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	$800,000	100.0	$630,000	100.0
Cost of goods sold	562,700		297,600
Gross profit	237,300		332,400
Operating expenses	130,400		279,200
Net income	$106,900		$53,200