Sports Emporium has two operating segments: sporting goods and sports apparel. The income statement for each operating segment is presented below.

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.) Net sales Cost of goods sold Gross profit Operating expenses Operating income Other income (expense) Income before tax Income tax expense Net income SPORTS EMPORIUM Income Statement For the Year Ended December 31, 2021 Sporting Goods Sports Apparel Amount % Amount % $ 1,825,000 $ 980,000 1,050,000 445.000 775,000 535,000 460,000 350,000 315,000 185.000 20,500 (15,500) 335,500 169,500 81,000 71,000 $ 254,500 $ 98,500