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

McKenzie Sales, Limited

Comparative Income Statement

This Year Last Year

Sales $ $7,360,000$ $ $5,593,600$

Cost of goods sold $4,620,0003,514,500$

Gross margin $2,740,0002,079,100$

Selling and administrative expenses:

Selling expenses $1,384,0001,080,000$

Administrative expenses $711,000614,500$

Total expenses $2,095,0001,694,500$

Net operating income $645,000384,600$

Interest expense $103,00089,000$

Net income before taxes $ $542,000$ $ $295,600$

The company$$s board of directors is surprised to see net income increased by only $$246,400$ when sales increased by $$1,766,400.$

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 $12\mathrm{.}3).$

This Year Last Year

Sales $\%\%$

Cost of goods sold $\%\%$

Gross margin $0\mathrm{.}0\%0\mathrm{.}0\%$

Selling and administrative expenses:

Selling expenses $\%\%$

Administrative expenses $\%\%$

Total selling and administrative expenses $0\mathrm{.}0\%0\mathrm{.}0\%$

Net operating income $0\mathrm{.}0\%0\mathrm{.}0\%$

Interest expense $\%\%$

Net income before taxes $0\mathrm{.}0\%0\mathrm{.}0\%$