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	4,700,000	3,507,500
Gross margin	2,640,000	2,070,900
Selling and administrative expenses:
Selling expenses	1,375,000	1,081,000
Administrative expenses	707,000	616,000
Total expenses	2,082,000	1,697,000
Net operating income	558,000	373,900
Interest expense	104,000	89,000
Net income before taxes	$ 454,000	$ 284,900

Members of the companys board of directors are surprised to see that net income increased by only $169,100 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).)