For 2014, Othere Technology Company initiated a sales promotion campaign that included the expenditure of an additional $19,000 for advertising. At the end of the year, George Wallace, the president, is presented with the following condensed comparative income statement:

Othere Technology Company Comparative Income Statement For the Years Ended December 31, 2014 and 2013
	2014		2013
Sales	$689,830		$592,870
Sales returns and allowances	6,830		5,870
Net sales	$683,000		$587,000
Cost of goods sold	314,180		293,500
Gross profit	$368,820		$293,500
Selling expenses	$129,770		$105,660
Administrative expenses	68,300		70,440
Total operating expenses	$211,730		$176,100
Income from operations	$157,090		$117,400
Other income	40,980		35,220
Income before income tax	$198,070		$152,620
Income tax expense	81,960		58,700
Net income	$116,110		$93,920

Prepare a comparative income statement for the two-year period, presenting an analysis of each item in relationship to net sales for each of the years. Enter percentages as whole numbers. Enter all amounts as positive numbers.