Operating data for Swifty Corporation are presented as follows. Prepare a schedule showing a vertical analysis for 2022 and 2021. (Round answers to 1 decimal place, e.g. 48.5\%.) \begin{tabular}{|c|c|c|c|c|} \hline Selling expenses & 120,750 & % & 76,800 & % \\ \hline Administrative expenses & 59,250 & % & 52,800 & % \\ \hline Total operating expenses & 180,000 & % & 129,600 & % \\ \hline Income before income taxes & 108,750 & % & 78,600 & % \\ \hline Income tax expense & 29,250 & % & 24,000 & % \\ \hline Net income & $79,500 & % & $54,600 & % \\ \hline \end{tabular}