The income statements of Cullumber Corporation show the following amounts:

		2020			2019			2018
Net sales		$740			$710			$660
Cost of goods sold		540			509			449
Gross profit		200			201			211
Selling, general, and administrative expenses		190			150			110
Profit before tax		10			51			101

Using vertical (common-size) analysis, analyze Cullumber Corporations declining profit before tax. (Round answers to 0 decimal places, e.g. 52%.)

		2020		2019		2018
Net sales		%		%		%
Cost of goods sold		%		%		%
Gross profit		%		%		%
Selling, general, and administrative expenses		%		%		%
Profit before tax		%		%		%