Perform a vertical analysis for the entry "Gross Sales" on the portion of an income statement shown below. (Round to the nearest tenth)

Revenue Gross Sales	$320,000
Less: Sales returns and Allowances	15,000
Net Sales	305,000
Operating Expenses Salaries and Benefits	100,700
Rent and Utilities	25,400
Advertising and Promotions	2,380
Insurance	2,700
Miscellaneous Expenses	19,395
Total Operating Expenses	$150,575