A comparative income statement is given below for Joyner Company, Limited, of Toronto:

Joyner Company, Limited Comparative Income Statement
	This Year	Last Year
Sales	$ 7,310,000	$ 5,555,600
Cost of goods sold	4,710,000	3,507,000
Gross margin	2,600,000	2,048,600
Selling and administrative expenses:
Selling expenses	1,376,000	1,076,500
Administrative expenses	704,000	608,500
Total expenses	2,080,000	1,685,000
Net operating income	520,000	363,600
Interest expense	100,000	91,000
Net income before taxes	$ 420,000	$ 272,600

Members of the companys board of directors are surprised to see that net income increased by only $147,400 when sales increased by $1,754,400.

Required:

1. Express each year's income statement in common-size percentages. (Round your percentage answers to 1 decimal place (i.e., 0.1234 should be entered as 12.3).)