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

McKenzie Sales, Limited Comparative Income Statement
	This Year	Last Year
Sales	$ 7,380,000	$ 5,608,800
Cost of goods sold	4,680,000	3,511,000
Gross margin	2,700,000	2,097,800
Selling and administrative expenses:
Selling expenses	1,379,000	1,073,000
Administrative expenses	702,500	608,000
Total expenses	2,081,500	1,681,000
Net operating income	618,500	416,800
Interest expense	99,000	90,000
Net income before taxes	$ 519,500	$ 326,800

Members of the companys board of directors are surprised to see that net income increased by only $192,700 when sales increased by $1,771,200.

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).)