The income statement of Ellen Restaurant Inc. for the years 2019 and 2020 showed the following gross profit calculation. Sales Revenue 2020 2019 $99,000 $81,000 Cost of Goods Sold $68,000 $54,000 Gross Profit $31,000 $27,000 a) Calculate the gross profit margins for both years. Do not enter dollar signs or commas in the input boxes. Round the gross profit margin to 2 decimal places. 2020 2019 Gross Profit Margin % %