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

McKenzie Sales, Limited

Comparative Income Statement

This Year Last Year

Sales $ $7,340,000$ $ $5,578,400$

Cost of goods sold $4,790,0003,507,500$

Gross margin $2,550,0002,070,900$

Selling and administrative expenses:

Selling expenses $1,376,0001,080,500$

Administrative expenses $709,000610,000$

Total expenses $2,085,0001,690,500$

Net operating income $465,000380,400$

Interest expense $103,00091,000$

Net income before taxes $ $362,000$ $ $289,400$

Members of the company$$s board of directors are surprised to see that net income increased by only $$72,600$ when sales increased by $$1,761,600.$

Required:

$1.$ Express each year's income statement in common$-$size percentages. $($Round your percentage answers to $1$ decimal place $($i$.$e$.,0\mathrm{.}1234$ should be entered as $12\mathrm{.}3).)$