I just need know how to get the percentage for part b.

Here are the comparative income statements of Pharoah Corporation. PHAROAH CORPORATION Comparative Income Statement For the Years Ended December 31 Net sales $628,800 $533,500 Cost of goods sold 446,600 437,900 Gross Profit 182,200 95,600 Operating expenses 79,000 $ 103,200 41,600 $54,000 Net income Prepare a horizontal analysis of the income statement data for Pharoah Corporation, using 2021 as a base. (If amount and percentage are a decrease show the numbers as negative, eg, -55,000, -20% or (55,000). (20%). Round percentages to 1 decimal place, e.g. 12.1%.) PHAROAH CORPORATION Comparative Income Statement For the Years Ended December 31 Increase or (Decrease) During 2022 2022 2021 Amount Percentage Net sales $628,800 $533,500 $ 95300 Cost of goods sold 446,600 437,900 8700 Gross Profit 182,200 95,600 86600 Operating expenses 79,000 41,600 37400 Net income $ 103,200 $ 54,000 $ 49200 (b) Prepare a vertical analysis of the income statement data for Pharoah Corporation for both years. (Round percentages to 1 decimal place, e.g. 12.1%.) PHAROAH CORPORATION Condensed Income Statements For the Years Ended December 314 2022 2021 Percent $ Percent Net sales $628,800 100 % $533,500 100 Cost of goods sold 446,600 % 437,900 Gross Profit 182,200 % 95,600 Operating expenses 79,000 41,600 Net income $ 103,200 % $ 54,000