Please explain how to get the percentages!

EITHER common-sizing: Common-size the following income statements of United & Co for both years 2020 and 2019, rounding to the nearest whole percentage. 2019 1007 United & Co. Common-Size Income Statements For Years Ended December 31, 2019 and 2020 2020 2019 2020 Sales $198,800 $166,000/1001 Cost of goods sold 108,890 86,175 Gross profit 89,910 79,825 Selling expenses 22,680 19,790 Administrative expenses 16,760 14,610 Net income $50,470 $45,425