Operating data for Poll Corporation are presented below.

2017 2016

Net sales $900,000$700,000

Cost of goods sold 570,000450,000

Selling expenses 140,00090,000

Administrative expenses 80,00060,000

Income tax expense 33,00030,000

Net income 77,00070,000

Instructions

(a) Prepare a schedule showing a vertical analysis for 2017 and 2016.