Here are comparative statement data for Duke Company and Lord Company, two competitors. All balance sheet data are as of December 31, 2020, and December 31, 2019.

		Duke Company				Lord Company
		2020		2019		2020		2019
Net sales		$1,872,000				$561,000
Cost of goods sold		1,070,784				297,330
Operating expenses		265,824				78,540
Interest expense		9,360				3,927
Income tax expense		54,288				6,732
Current assets		323,500		$310,300		82,300		$79,200
Plant assets (net)		522,000		497,600		138,900		125,400
Current liabilities		64,800		74,400		36,600		29,400
Long-term liabilities		108,200		89,600		29,000		25,200
Common stock, $10 par		497,500		497,500		120,000		120,000
Retained earnings		175,000		146,400		35,600		30,000

Prepare a vertical analysis of the 2020 income statement data for Duke Company and Lord Company.