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

McKenzie Sales, Limited Comparative Income Statement
	This Year	Last Year
Sales	$ 7,350,000	$ 5,586,000
Cost of goods sold	4,790,000	3,511,000
Gross margin	2,560,000	2,075,000
Selling and administrative expenses:
Selling expenses	1,393,000	1,081,500
Administrative expenses	710,500	611,000
Total expenses	2,103,500	1,692,500
Net operating income	456,500	382,500
Interest expense	102,000	91,000
Net income before taxes	$ 354,500	$ 291,500

Members of the companys board of directors are surprised to see that net income increased by only $63,000 when sales increased by $1,764,000.

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).)