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

McKenzie Sales, Ltd. Comparative Income Statement
	This Year			Last Year
Sales	$	7,400,000		$	5,624,000
Cost of goods sold		4,780,000			3,512,500
Gross margin		2,620,000			2,111,500
Selling and administrative expenses:
Selling expenses		1,391,000			1,076,000
Administrative expenses		704,000			615,500
Total expenses		2,095,000			1,691,500
Net operating income		525,000			420,000
Interest expense		98,000			88,000
Net income before taxes	$	427,000		$	332,000

Members of the companys board of directors are surprised to see that net income increased by only $95,000 when sales increased by $1,776,000.

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).)