Presented below is an income statement, with the past two years' results presented:

	2016	2015
Revenue	$4,200,000	$4,000,000
Cost of goods sold	$2,910,000	$2,800,000
Gross profit	$1,290,000	$1,200,000
Selling cost	$280,000	$250,000
Administrative cost	$140,000	$120,000
Operating profit	$870,000	$830,000
Interest expense	$78,000	$80,000
Income before taxes	$792,000	$750,000
Income taxes	$277,200	$262,500
Net income	$514,800	$487,500

Prepare a vertical analysis of both 2016 and 2015. Display percentages to 3 decimal places (.654 = 65.4%). Discuss any line items from the income statement that may warrant further investigation from management.