Revenue and expense data for Rogan Technologies Co. are as follows:

	2014		2013
Sales	$438,000		$394,000
Cost of goods sold	249,660		197,000
Selling expenses	74,460		78,800
Administrative expenses	83,220		70,920
Income tax expense	13,140		19,700 Prepare an income statement in comparative form, stating each item for both 2014 and 2013 as a percent of sales. If required, round percentages to one decimal place. Enter all amounts as positive numbers.