Complete the following income statement and vertical analysis?

Marten's Family Store Income Statement For Year Ending December 31, 2013 Percent of net sales Revenue: Gross sales Sales returns and allowances Net sales Cost of goods sold: Beginning inventory, January 1, 2013 Purchases Ending inventory, December 31, 2013 Cost of goods sold Gross profit from sales Operating expenses: Salary Rent Utilities Insurance Fees Depreciation Miscellaneous Total operating expenses Net income $238,923 13,815 25,814 109,838 23,423 42,523 8,640 1,484 2,842 860 1,920 3,420 61,689