Using the comparative income statements for $2023$ and $2022$ below, prepare a vertical common$-$size analysis of this statement for each year, using sales as the base.

$($NOTE: Round ALL answers to the whole number... Example $82\%$ NO Decimals required$)$

$\backslash$table$[[,2023,2022,2023,2022],[$Sales$,90000,85000,\%,4],[$Cost of Sales,$70000,61000,\%,\%$