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

McKenzie Sales, Ltd. Comparative Income Statement
	This Year			Last Year
Sales	$	7,350,000		$	5,586,000
Cost of goods sold		4,700,000			3,507,500
Gross margin		2,650,000			2,078,500
Selling and administrative expenses:
Selling expenses		1,385,000			1,076,500
Administrative expenses		708,500			616,500
Total expenses		2,093,500			1,693,000
Net operating income		556,500			385,500
Interest expense		103,000			89,000
Net income before taxes	$	453,500		$	296,500

Members of the companys board of directors are surprised to see that net income increased by only $157,000 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).)