What is the net profit margin for 2019 and 2018? Please show how you work through it, PLEASE DONT COPY AND PASTE THE WRONG ANSWER

2017 Net sales Cost of sales Selling and administrative expenses 2019 $233,000 (124.000) (95,000) 2018 $204,000 (110,000) (81,500) Other income: Interest Other Earnings before tax and extraordinary credit Provision for income tax Earnings before extraordinary credit Extraordinary credit (3,700) 100 $ 10,400 (4,800) 5,600 (3,050) 1.175 $ 10,625 (4,740) 5,885 1.510 $ 7.395 $ 5,600 Total assets Long-term debt Common equity Preferred stock Preferred dividends $202,000 24,600 123,000 4,000 280 S173,000 17,400 116,800 4,000 280 S161,000 15,200 112,800 4,000 280