A comparative income statement is given below for McKenzie Sales, Ltd., of Toronto:

McKenzie Sales, Ltd. Comparative Income Statement
	This Year			Last Year
Sales	$	7,360,000		$	5,593,600
Cost of goods sold		4,750,000			3,513,000
Gross margin		2,610,000			2,080,600
Selling and administrative expenses:
Selling expenses		1,381,000			1,081,000
Administrative expenses		705,000			614,500
Total expenses		2,086,000			1,695,500
Net operating income		524,000			385,100
Interest expense		99,000			89,000
Net income before taxes	$	425,000		$	296,100

Members of the companys board of directors are surprised to see that net income increased by only $128,900 when sales increased by $1,766,400.

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).)