Pharoah Burgers operates and franchises fast-food restaurants specializing in grilled hamburgers and chicken sandwiches. The 2018 and 2019 income statements are as follows (in $000s): Year Ended December 31, 2019 December 31, 2018 $35,000 $36,000 Total revenues Expenses Cost of restaurant sales 9,100 10,332 Restaurant operating expenses 13,860 14,400 General and administrative 5,145 4,896 Advertising 1,855 3,024 Depreciation and amortization 1,400 1,908 Impairment of long-lived assets 700 0 Total expenses 32,060 34,560 Operating income $2,940 $1,440 13 Prepare a common-size analysis of this section of Pharoah Burgers' income statement. Your answers may not add perfectly due to rounding. (Round answers to 1 decimal place, e.g. 50.2%.) Total Revenues Expenses Cost of restaurant sales 2019 % 2018 % % % Restaurant operating expenses % % General and administrative % % Advertising 86 % do % Depreciation and amortization % % Impairment of long-lived assets % % Total expenses Operating income eTextbook and Media % % % 800 %