Use the following data to prepare a common-size comparative income statement for Old Mill Corporation on December 31, 2016. Round percentages to one-tenth percent.

	2016	2015
Net sales	$1,151,000	$1,350,000
Expenses:
Cost of goods sold	$980,000	$860,000
Selling and general expenses	290,000	230,000
Interest expense	59,000	59,000
Income tax expense	71,000	53,000
Total expenses	$1,400,000	$1,202,000
Net income	$110,000	$148,000