Sundahl Companys income statements for the past 2 years are as follows: Sundahl Company Income Statements For the Years 1 and 2 1 Year 1 Year 2 2 Sales $1,981,000.00 $1,788,000.00 3 Less: Cost of goods sold (1,390,000.00) (1,197,000.00) 4 Gross margin $591,000.00 $591,000.00 5 Less operating expenses: 6 Selling expenses $(308,000.00) $(308,000.00) 7 Administrative expenses (79,800.00) (89,100.00) 8 Operating income $203,200.00 $193,900.00 9 Less: 10 Interest expense (50,200.00) (40,900.00) 11 Net income before taxes $153,000.00 $153,000.00 Required: Prepare a common-size income statement for Year 2 by expressing each line item for Year 2 as a percentage of that same line item from Year 1.