Game-On Sports operates in two distinct segments: athletic equipment and accessories. The income statement for each operating segment is presented below. Required: 1. Complete the "%" columns to be used in a vertical analysis of Game-On Sports two operating segments. Express each amount as a percentage of sales. (Round your answers to 1 decimal place.)

GAME-ON SPORTS
Income Statement
For the Year Ended December 31, 2018
	Athletic Equipment		Accessories
	Amount	%	Amount	%
Net sales	$3,250,000		$3,700,000
Cost of goods sold	1,430,000		1,710,000
Gross profit	1,820,000		1,990,000
Operating expenses	830,000		880,000
Operating income	990,000		1,110,000
Other income (expense)	84,000		(19,000)
Income before tax	1,074,000		1,091,000
Income tax expense	243,000		218,000
Net income	$831,000		$873,000

Use vertical analysis to compare the profitability of the two operating segments. Which segment is more profitable?

	Athletic equipment or
	Accessories