Required:
1.	Complete the "%" columns to be used in a vertical analysis of Sports Emporium's two operating segments. Express each amount as a percentage of sales.(Round your answers to 1 decimal place.)

SPORTS EMPORIUM

Income StatementFor the Year Ended December 31, 2015Sporting Goods Sports ApparelAmount % Amount %Net sales $1,875,000 $1,000,000 Cost of goods sold 1,070,000 455,000 Gross profit 805,000 545,000 Operating expenses 480,000 370,000 Operating income 325,000 175,000 Other income (expense) 21,500 (16,500) Income before tax 346,500 158,500 Income tax expense 83,000 73,000 Net income $263,500 $85,500