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

McKenzie Sales, Limited

Comparative Income Statement

This Year Last Year

Sales $ $7,400,000$ $ $5,624,000$

Cost of goods sold $4,600,0003,508,000$

Gross margin $2,800,0002,116,000$

Selling and administrative expenses:

Selling expenses $1,374,0001,081,000$

Administrative expenses $708,500616,000$

Total expenses $2,082,5001,697,000$

Net operating income $717,500419,000$

Interest expense $103,00090,000$

Net income before taxes $ $614,500$ $ $329,000$

The company$$s board of directors is surprised to see net income increased by only $$285,500$ when sales increased by $$1,776,000.$

Required:

$1.$ Express each year's income statement in common$-$size percentages.

Note: Round your percentage answers to $1$ decimal place $($i$.$e$.,0\mathrm{.}1234$ should be entered as $12\mathrm{.}3).$