Please make the answers clear, thanks in advance!

A comparative income statement is given below for McKenzie Sales, Ltd., of Toronto: Members of the company's board of directors are surprised to see that net income increased by only $266,000 when sales increased by $1,776,000. Required: 1. Express each year's income statement in common-size percentages. (Round your percentage answers to 1 decimal place (i.e., 0.1234 should be entered as 12.3).)