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	4,670,000	3,513,000
Gross margin	2,670,000	2,065,400
Selling and administrative expenses:
Selling expenses	1,390,000	1,077,500
Administrative expenses	705,500	617,000
Total expenses	2,095,500	1,694,500
Net operating income	574,500	370,900
Interest expense	105,000	87,000
Net income before taxes	$ 469,500	$ 283,900

Members of the companys board of directors are surprised to see that net income increased by only $185,600 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., 0.1234 should be entered as 12.3).)