Leslies Burgers operates and franchises fast-food restaurants specializing in grilled hamburgers and chicken sandwiches. The 2012 and 2013 income statements are as follows (in $000s):

Year Ended
December 31, 2013	December 31, 2012
Total revenues	$41,241	$40,193
Expenses
Cost of restaurant sales	11,129	11,085
Restaurant operating expenses	16,917	16,732
General and administrative	6,832	5,291
Advertising	2,566	2,654
Depreciation and amortization	2,207	2,113
Impairment of long-lived assets	987	0
Total expenses	40,638	37,875
Operating income	$603	$2,318

(a)

Prepare a common-size analysis of this section of Leslies Burgers income statement. Your answers may not add perfectly due to rounding.(Round answers to 1 decimal place, e.g. 50.2%.)

2013		2012
Total Revenues	%	%
Expenses
Cost of restaurant sales	%	%
Restaurant operating expenses	%	%
General and administrative	%	%
Advertising	%	%
Depreciation and amortization	%	%
Impairment of long-lived assets	%	%
Total expenses	%	%
Operating income	%	%