Income statement information for Einsworth Corporation follows:

Sales	$182,000
Cost of goods sold	49,140
Gross profit	132,860

Prepare a vertical analysis of the income statement for Einsworth Corporation. If required, round percentage answers to the nearest whole number.

Einsworth Corporation Vertical Analysis of the Income Statement

	Amount	Percentage
Sales	$182,000	%
Cost of goods sold	49,140
Gross profit	$132,860	%