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	4,690,000	3,506,500
Gross margin	2,650,000	2,071,900
Selling and administrative expenses:
Selling expenses	1,399,000	1,080,000
Administrative expenses	706,500	612,500
Total expenses	2,105,500	1,692,500
Net operating income	544,500	379,400
Interest expense	98,000	86,000
Net income before taxes	$ 446,500	$ 293,400

Members of the companys board of directors are surprised to see that net income increased by only $153,100 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).)