Sports Emporium has two operating segments: sporting goods and sports apparel. The income statement for each operating segment is presented below. 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 Net sales Cost of goods sold Gross profit Operating expenses Operating income Other income (expense) Income Statement For the Year Ended December 31, 2021 Sporting Goods Sports Apparel Amount % Amount % $ 1,975,000 $ 1,040,000 1,110,000 475,000 865,000 565,000 520,000 410,000 345,000 155,000 23,500 (18,500) 368,500 136,500 87,000 77,000 $ 281,500 59,500 Income before tax Income tax expense Net income